(Sanjiv Khanna and J.K. Maheshwari, JJ.)
Commissioner of Customs, Kandla _____________________ Appellant;
v.
Lucky Steel Industries _____________________________ Respondent.
Civil Appeal No(s). 3237-3238 of 2019, decided on November 14, 2022
The Order of the court was delivered by
Order
1. We have heard the learned counsel for the parties and also perused the impugned order dated 24.04.2018 passed in Customs Appeal Nos. 176/2011 and 11917/2017. We find that the impugned order while accepting the appeal of the respondent, is non-reasoned and does not analyse and resonate the issues and contentions required to be answered to decide the appeal. Conclusion is not equivalent to logical articulation required for arriving at the conclusion. The Appellate Tribunal is a final fact-finding body and therefore, should have examined the facts as well as the legal position before pronouncing the final outcome.
2. In this background, we set aside the impugned order with an order of remit to the Appellate Tribunal to decide the same in accordance with law. We clarify that we have not made any comments on the merit of the case. There would be no order as to costs.
3. To cut short delay, parties are directed to appear before the Appellate Tribunal on 14.12.2022, when the date of hearing would be fixed.
4. The appeals are disposed of in the aforesaid terms.
5. Pending application(s), if any, shall stand disposed of.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal No(s). 3237-3238/2019
CC, Kandla.….Appellant(s)
v.
M/s. Lucky Steel Industries.….Respondent(s)
(IA No. 41788/2019 – EX-PARTE STAY
IA No. 41790/2019 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)
Date : 14-11-2022 These matters were called on for hearing today.
(Before Sanjiv Khanna and J.K. Maheshwari, JJ.)
UPON hearing the counsel, the Court made the following
ORDER
6. The appeals are disposed of in terms of the signed order.
7. Pending application(s), if any, shall stand disposed of.
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