THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.15570 and 15571 of 2011 July 04, 2011 Between: M/s.Sree Enterprises, represented by its Proprietor, Mr.Sanjay Bansal ... Petitioner And The Commissioner of Customs, Basheer Bagh, Hyderabad And another ...Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.15570 and 15571 of 2011 COMMON ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) In these writ petitions, challenge is to the order of the Central Excise & Service Tax Appellate Tribunal, South Zone Bench, Bangalore (CESTAT) dated 20.4.2011 whereby and whereunder the condition of pre-deposit under Section 129E of the Customs Act, 1962 (the Act) was waived on condition of the petitioners depositing a sum of Rs.1.00 crore (Rupees One crore only) within a period of eight weeks from the date of the order of the CESTAT. The bare facts of the matter to the extent necessary for disposal of these cases as disclosed from the order of the first respondent in W.P.No.15570 of 2011 may be noticed. The petitioner is availing the benefit under the Target Plus Scheme – an Export Promotion Scheme; introduced the Foreign Trade Policy2004-09 to promote exports. The Directorate of Revenue Intelligence gathered information that the petitioner obtained a certificate under the Target Plus Scheme and imported continuous cast copper rods through ICD, Hyderabad. The first respondent, however, came to a prima facie conclusion that the imported goods do not have any broad nexus as inputs and capital goods; the goods, namely, ferrous items and chemical items. Therefore, further enquiries were conducted and the first respondent adjudicated the matter. By Order-in-Original No.10/2009 dated 16.3.2009, the first respondent denied exemption in respect of copper rods imported by the petitioner, and levied customs duty on the imported items. In addition to the customs duty, interest and penalty were levied on the concern as well as the proprietor of the petitioner. This was subject matter of appeal before the CESTAT. The petitioner then moved an application seeking waiver of pre-deposit as required under Section 35 of the Act, which was disposed of by the impugned order. The Senior Counsel for the petitioners, Mr. S.R.Ashok, relies on Commissioner of Customs v Sayed Ali[1] and submits that the first respondent, being the Director of Revenue Intelligence, has no jurisdiction to adjudicate the matter and issue the order impugned before the CESTAT. The judgment of the Supreme Court, prima facie, persuades us to accept the submission. When the CESTAT passed the impugned order, the decision of the Supreme Court could not be placed before them. Therefore, we deem it proper to set aside the orders impugned in this writ petition and remit the matter to the learned CESTAT for considering the matter afresh and pass appropriate orders keeping in view the decision of the Supreme Court in Sayed Ali. Accordingly, these writ petitions shall stand disposed of. The impugned orders are set aside and the matters stand remitted to the CESTAT, Bangalore Bench, for fresh disposal. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) July 04, 2011 YS [1] 2011 (265) E.L.T. 17 (SC)