Page 114 - ELT_1st July 2020_Vol 373_Part 1
P. 114

24                          EXCISE LAW TIMES                    [ Vol. 373

                                            11.  Likewise, in case of Northern Plastics Ltd. (Now merged with Consoli-
                                     dated Photo and Finvest Ltd.) v. Collector of Customs and Central Excise reported in
                                     AIR 1999 SC 3643 = 1999 (113) E.L.T. 3 (S.C.) the facts were that a batch of jumbo
                                     rolls of photographic colour films were imported by the petitioner in January,
                                     1989 by filing bill of entries for clearance of goods. Such goods were not cleared
                                     by the Customs authorities since they had doubt about the correct classification.
                                     During the pendency of such proceedings, the goods were sold for  ` 48  lakhs
                                     since they were highly perishable  in  nature  and  had to be stored in  an air-
                                     conditioned place. The confiscation order was eventually set aside. It was in such
                                     background,  the Supreme Court ordered that the  department should pay the
                                     whole value of the goods and not just the price fetched during the auction. Again
                                     the facts of the said case are different. In the present case, during the pendency of
                                     the proceedings before the order of confiscation of the goods were set aside by
                                     the CESTAT and issues were redecided by the adjudicating authority, the drugs
                                     had expired and, therefore, destroyed.
                                            12.  In the result, petition is dismissed.
                                            13.  Pending application(s), if any, also stands disposed of.
                                                                     _______
                                                         2020 (373) E.L.T. 24 (Ker.)
                                               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                                                  Amit Rawal, J.
                                                            KISHIN S. LOUNGANI
                                                                      Versus
                                                              UNION OF INDIA

                                                   W.P. (C) No. 6312 of 2020 (L), decided on 3-3-2020
                                            Appeal to CESTAT - Bias - Apprehension of Bias by Members (Tech-
                                     nical) - Constitution of new Bench - Petitioner’s apprehension of Bias is well-
                                     founded in view of fact that present touring Member (Technical) of Bengaluru
                                     Bench Shri Bijay Kumar was a party in writ proceedings filed by petitioner’s
                                     counsel in Apex Court against appointment of Members (Technical) - Law of
                                     equity and interest of justice demand that matter be heard by a Bench consist-
                                     ing of some other Member (T), to which UOI has no objection - Accordingly,
                                     directed that a different touring Member (Technical), other than members Shri
                                     C.I. Mahar, Sanjeev Sreevastava and Sri P. Venkata Subba Roa who were party
                                     to aforesaid writ proceedings, be assigned for hearing matter before Bengaluru
                                     CESTAT Bench - Section 129A of Customs Act, 1962 - Article 226 of Constitu-
                                     tion of India. [paras 8, 9]
                                            Appeal to CESTAT - Transfer from one Bench to another - Powers of
                                     High Court - No power with High Court to order transfer of a case from Benga-
                                     lure Bench to Mumbai Bench - Plea withdrawn by petitioner for filing appro-
                                     priate application before CESTAT - Section  129C(6) of Customs Act, 1962 -
                                     Article 226 of Constitution of India. [para 7]
                                                                                       Petition partly allowed
                                            REPRESENTED BY :      Shri P.A. Augustian, Advocate, for the Petitioner.
                                                                  Shri Rajesh B, SC, for the Respondent.

                                                          EXCISE LAW TIMES      1st July 2020      114
   109   110   111   112   113   114   115   116   117   118   119