ORDER
S. Kalyanam, Member (J)
1. Stay petitions. The stay petitions have been filed by the Department seeking stay of the operation of the impugned orders of the Collector (Appeals). Customs Appeal C/646/92 is connected with Appeal No. C/SB/1240/92 and arise out of the same common order. Since we propose to dispose of the appeals themselves on a short point with the consent of the parties, the stay petitions seeking stay of the operation of the impugned orders are dismissed pending disposal of the appeals today.
2. Miscellaneous petitions : Miscellaneous petitions filed for early hearing is also dismissed since the appeals are taken up for disposal.
3. Appeals : Shri J.P. Gregory, the learned SDR submitted that the issue relates to import of used Diesel engines from abroad. Proceedings were instituted by the authorities against the respective Respondents on charge that the import was not permissible under law and also the value declared by the importers was not correct in law amounting to misdeclaration under the provisions of the Customs Act, 1962. In adjudication, the Assistant Collector of Customs, Madras, took up that part of the issue relating to valuation of the goods in question and misdeclaration of the value of the goods and passed orders, against which the importers as aggrieved persons preferred appeals before the Collector (Appeals), Madras. Additional Collector of Customs, Madras took up the issue relating to validity of the import and considered the issue on the licensing angle and after notice to the parties passed order imposing redemption fine and penalty and in the case of petitioner Care International (Appeal No. C./SB/1239/92) ordered absolute confiscation of the goods. Aggrieved against the order of the Additional Collector, the importers preferred appeal before the Collector (Appeals) and the appellate authority in respect of the common issues relating to import of the goods in question passed the impugned orders without going into the merits. Shri J.P. Gregory, the learned SDR submitted that the Collector (Appeals) observed that the question relating to valuation of the goods and also the permissibility of the same for import under the relevant import laws should have been considered by the same authority and in this view without expressing any opinion on the merits of the issue he set aside the order of the Assistant Collector and the Additional Collector and remanded the appeals to be decided by the Additional Collector after observing the principles of natural justice. The learned SDR submitted that the direction of the Collector (Appeals) that both the issues i.e. the one relating to valuation and the other relating to validity of the import should be decided by one authority viz the Additional Collector is not correct in law.
3A. Shri Srinivasan, the learned Consultant appearing for petitioner M/s. Motor Image Automatives contended that while deciding the question relating to valuation of the goods, the lower authority has referred to Section lll(d) of the Customs Act, 1962 and therefore, by necessary implication, be deemed to have exonerated the importer on a change of lll(d) relating to confiscation of the goods and also imposition of redemption fine. In such a situation, it is not open to the Additional Collector to go into the matter again relating to the validity of the import independently and then pass order levying fine and penalty on the goods for violation under Sections lll(d) & 111(m) of the Act.
4. Shri A.K. Jayaraj, the learned Counsel appearing for Regine Imports & Exports, while supporting the plea of Shri Srinivasan, the learned Consultant, further submitted that the Collector (Appeals) should have set aside the orders passed by the Additional Collector. He further submitted that once the issue has been decided by the Assistant Collector, it is not open to another authority i.e. the Additional Collector to go into the same issue again and pass an order. The learned Counsel further submitted that it is the importers who went before the Collector (Appeals) as aggrieved persons and therefore order of remand by the Collector (Appeals) directing the Additional Collector to go into the issue relating to valuation and legality of the import is bad in law in the facts and circumstances of the case.
5. We have considered the submissions made before us and gone through the records. The Collector (Appeals) under the respective impugned orders without going into the merits of the issue remanded to the Additional Collector to decide the issues relating to valuation as well as the legality of import of the goods after hearing the parties. The Collector (Appeals) has not pronounced on the legality or otherwise of the two authorities pronouncing on the two different issues in the impugned order. We are of the view that in the facts and circumstances of the case, the Collector (Appeals) himself is competent to decide the issues relating to valuation as well as the legality of the import in accordance with law inasmuch as evidence relating to the twin issues were before it on record. Therefore in this view of the matter, we set aside the impugned orders without expressing any opinion on the merits of the issue and remand the matter to the Collector (Appeals) for deciding the twin issues i.e. the valuation and the legality of the import in accordance with law after affording the parties an opportunity of being heard. We make it clear that it is open to the importers to put forth all the pleas open to them under law for consideration by the Collector (Appeals). At this stage a plea was made by the learned Consultant that since the importation was way back in April 1992 and the importers are incurring demurrage without the goods being cleared, the lower appellate authority should be directed to dispose of the same ex-peditiously. In the circumstances, we direct the lower appellate authority to dispose of the case in accordance with law expeditiously preferably within two months from the date of receipt of this order. The parties are also directed to co-operate with the authorities without seeking adjournment.