IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 28TH FEBRUARY 2008 / 9TH PHALGUNA 1929 RC.No. 5 of 2003() ------------------ A.NO..E/2523-2531/1983 of CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI. .................... APPLICANT: ----------- THE COMMISSIONER OF CUSTOMS, KOCHI BY ADV. SRI. P. PARAMESWARAN NAIR, ASST. S.G. RESPONDENTS: REVISION PETITIONER/APPELLANT/PETITIONER: ------------------------------------------------------ 1. M/S. ARVIND EXPORTS (P) LTD., 7TH FLOOR, ATLANTA BUILDING, NARIMAN POINT, MUMBAI. 2. M/S. GENERAL FOOD LTD., 170, R.N. TAGOR MARG,INDORE. 3. M/S. PACIFIC EXPORTS, 41/42, ATLANTA BUILDING, NARIMAN POINT, MUMBAI 21. 4. M/S. OVERSEAS TRADE CORPORATION, 305, EMBASSY CENTRE, NARIMAN POINT, MUMBAI. BY THIS REFERRED CASE HAVING BEEN FINALLY HEARD ON 28/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- R.C. No. 5 OF 2003 -------------------------------------------- Dated this the 28th day of February, 2008 JUDGMENT C.N. Ramachandran Nair,J. Even though notice is not served on one of the respondents, on going through the Tribunal's order, against which this reference is filed, we find no ground to interfere with the same. We therefore proceed to dispose of the reference without issuing fresh notice to the respondent who is not served. The order under challenge is only issued by the Customs Excise and Service Tax Appellate Tribunal stating that there is no need to serve the order because imported goods were cleared based on bill of entry presented by the importer. It is seen that after issuing this order, the Tribunal has remanded the matter to the Collector of Customs for proceeding with adjudication as to whether the import was in violation of any of the conditions of licence. We find no ground to interfere with the remand order issued by the Tribunal. We therefore decline to answer the question referred to us. Reference 2 Case is accordingly closed. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 3