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2017-VIL-775-CESTAT-MUM-CU

CUSTOMS CESTAT Case

Customs - Reference to larger bench – maintainability of appeal - binding nature of tribunal decision where Apex Court dismissed the SLP - goods imported whether shall be called as interchangeable goods or not - principles of jurisprudence – HELD - a decision rendered on a question that was before a court, upon argument of both sides and application of the law to the settled facts stated therein as well as the reason of decision stated, gives rise to star decisis – decisions in Purewall & Associates Ltd. or Bajaj Auto Ltd are precedent on their own field and to the extent the matter was in controversy therein before the Apex Court. Accordingly it is not the jurisdiction of the Larger Bench of Tribunal to hold which is the correct proposition of law in these two cases - Apex Court has held that in spite of having granted leave to appeal, the Court may dismiss the appeal on such ground as may have provided foundation for refusing the grant at the earlier stage. But that will be a dismissal of appeal. The decision of Apex Court results in superseding the decision under appeal and thereby attracts the doctrine of merger - Only upon detailed examination of each case, the Division Bench may have occasion to know whether the earlier decision of Tribunal on the same point is an impediment to the Referring Bench to reach to a conclusion different from the earlier decision of a coordinate Bench of Tribunal following rule of judicial discipline so as to make a reference to Larger Bench for answer - the reference returned to the Division Bench to deal the matter before it in accordance with law

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