EXOTICA GLOBAL PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) In the writ petition the petitioner has challenged the order dated 16th May, 2011 passed by the Customs and Central Excise, Settlement Commission at Kolkata on the ground that the Commission failed to consider the representation dated 14th March, 2011 particularly the judgment of the Calcutta High Court in WP No. 929 of 2007 (S.P.S. Metal Cast & Alloys Ltd. v. Union of India & Ors.) which covers the issue in question. Mr. Hazra, learned advocate for the Department, submits that since the definition of the word 'case' in Section 127A of the Customs Act, 1962 has been amended with effect from 1st June, 2007 and as the judgement deals with law prior to 1st June, 2007, the principles of law in the judgment delivered in S.P.S. Metal Cast & Alloys Ltd. are not applicable. In reply it is submitted by Mr. Chowdhury, learned advocate for the petitioner that from a perusal of paragraph 5 of the judgment in S.P.S. Metal Cast & Alloys Ltd. it is clear that the Court had considered the expression 'case' as well as the word 'pending'.

(2.) Pursued the order under challenge. I find that the Settlement Commission did not at all consider the judgment in S.P.S. Metal Cast & Alloys Ltd. reliance on which was made in the application dated 14th March, 2011. Moreover, the order under challenge contains no reason and is cryptic. Therefore, the order dated 16th May, 2011 cannot be sustained and is, thus, set aside and quashed. Accordingly, the writ petition is allowed. Hence, the Customs and Central Excise, Settlement Commission, Kolkata is directed to hear the application dated 14th March, 2011 afresh and shall pass a reasoned order to be communicated to the petitioner within eight weeks from date of presenting a certified copy of this order after giving an opportunity of hearing.

(3.) I make it clear that I have not gone into the merits of the application filed before the Commission.