BRIJ KISHORE PRASAD Vs. CEGAT

JUDGEMENT

(1.) IN this Custom Reference Case No. 1 (SH) of 2000, the petitioner Shri Brij Kishore Prasad made a prayer for issuance of direction to the Customs, Excise and Gold (Control) Appellate Tribunal, the respondent No. 1 herein to refer to this Court all the questions of law raised and referred to in the petition, available in relevant paragraph of Annexure 'B' arising out of the impugned judgment and order dated 13 -3 -2000 passed in Appeal No. C -191/96 under Section 130A of the Customs Act, 1962 and Rules made thereunder coupled with a prayer for quashing the entire proceedings and related orders passed by the Commissioner of Customs (Preventive) N.E.R., Shillong and the impugned judgment dated 13 -3 -2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, respondent No. 1 herein. On the motion of the petitioner, this Court by an order dated 14 -12 -2000 issued notice upon the respondents to show cause as to why the respondents particularly, the Appellate Tribunal, would require to refer the questions of law rather, substantial questions of law as contended and raised by the applicant -petitioner in this Reference Petition but, despite of the notice served upon them, no reply is received from the respondent No. 1 and that being the position, this Court took up this matter for final disposal on its own merit keeping in view of the fact that the original custom case is of the year 1996 and, accordingly, this Reference Case is finally disposed of with the following judgment and order.

(2.) THE facts of the case in a short comings are as follows :

(3.) THE other parties including Shri Prem Prakash did not question the validity of the learned Tribunal's judgment and order dated 13 -3 -2000. For just determination of the real points in controversy between the parties, we took up the following questions of law.