Customs (Port) Kolkata Vs. Hari Prasad Agarwal  INSC 1748 (20 November
APPELLATE JURISDICTION CIVIL APPEAL NO.7700 OF 2009 (Arising out of S.L.P. (C)
No.13641 of 2009) Commissioner of Customs (Port), Kolkata ...Appellant(s)
Versus Hari Prasad Agarwal ...Respondent(s)
O R D E R
consent, matter is taken up for final hearing.
view, an important question of law arose before the High Court which has a
recurring effect, namely, whether the goods seized were entitled to be sold in
the domestic market?; if so, whether, on the facts and circumstances of this
case, the goods seized stood sold in breach of the terms and conditions
mentioned in DEEC? We express no opinion on the merits of the case.
Court has dismissed the Tax Appeal only on the ground of delay without going
into the merits of the case, hence, the impugned order is set aside and the
matter is remitted to the High Court for de novo consideration on merits in
accordance with law. We once again reiterate that we express no opinion on the
merits of the case.
appeal is, accordingly, allowed.
......................J. [S.H. KAPADIA]
......................J. [DR. B.S. CHAUHAN]
November 20, 2009.