Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL 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
Leave granted.
By consent, matter is taken up for final hearing.
In our 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.
The High 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.
The civil appeal is, accordingly, allowed.
......................J.
[S.H. KAPADIA]
......................J.
[DR. B.S. CHAUHAN]
New Delhi,
November 20, 2009.