The Karnataka High Court has directed the disposal of the customs appeal which was pending before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) within 4 months.
The bench of Justice S.G.Pandit has observed that the customs appeal was pending for the last one year and the petitioner’s damaged goods would get destroyed.
The petitioner/assessee, M/S. Catasynth Speciality Chemicals Private Limited has prayed for a direction to the CESTAT, Bangalore to decide the appeal dated 10.01.2024 in a time bound manner.
The petitioner contended that it has filed appeal before the CESTAT against the order dated 10.10.2023 of the Commissioner of Customs and it is the grievance of the petitioner that the said appeal is pending for the last one year and petitioner’s damaged goods would get destroyed. Therefore, he prays for a direction to the CESTAT to dispose of the appeal in a time bound manner.
The petitioner sought for interim direction to the respondents-department to release the damaged goods.
The department contended that in view of huge pendency, the CESTAT could not dispose of the appeal and prayed for six months time to dispose of the appeal filed by the petitioner.
The court held that it would be appropriate to direct the CESTAT to dispose of the appeal within four months. In the meanwhile, it is open for the petitioner to seek for any interim relief by filing separate application.
Case Details
Case Title: M/S. Catasynth Speciality Chemicals Private Limited Versus Union Of India
Case No.: Writ Petition No. 3097 Of 2025 (T-Res)
Date: 13/02/2025
Counsel For Petitioner: Abhishek A Rastogi
Counsel For Respondent: M.N. Kumar
