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SUPREME COURT OF INDIA
ASHOK BHAN, LOKESHWAR SINGH PANTA, JJ.
Commissioner of Customs, Mumbai - Appellant
Versus
M/s Unimac India Limited & Others - Respondents
Civil Appeal Nos. 2134-2136 Of 2001
Decided on : 05-04-2006
Tribunal - Findings - The court set aside the impugned order of the Tribunal and remitted the case back for passing a fresh order after considering the evidence on record.
Fact of the Case:
The Tribunal did not record findings after considering the voluminous evidence present on the record, leading to dissatisfaction with the impugned order.
Finding of the Court:
The court accepted the appeals, set aside the impugned order, and remitted the case back to the Tribunal for passing a fresh order after considering the evidence on record. The intervention application filed by the CBI was dismissed with liberty to move a similar application before the Tribunal.
Issues: Failure of the Tribunal to record findings after considering the evidence on record.
Ratio Decidendi: The Tribunal, as the final court of fact, should have provided considered findings after delving into the evidence on record.
Final Decision: The appeals were allowed, the impugned order of the Tribunal was set aside, and the case was remitted back to the Tribunal for passing a fresh order after considering the evidence on record. The intervention application filed by the CBI was dismissed with liberty to move a similar application before the Tribunal.
ORDER :
Ashok Bhan, J.
Unfortunately the Tribunal, though the final court of fact, has not recorded the findings after considering the voluminous evidence which was present on the record. Tribunal has not adverted to the evidence present on the record. We are not satisfied with the impugned order. The Tribunal being the final court of fact should have been given considered findings after delving into the evidence which was present on the record. Accordingly, these appeals are accepted and the impugned order of the Tribunal is set aside and the case is remitted back to the Tribunal for passing a fresh order after considering the evidence on record.
2. The Intervention application filed by the CBI is dismissed reserving liberty with the applicant to move similar application before the Tribunal, if so advised and if such an application is maintainable.
The Appeals are allowed in the above terms. No costs.
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