IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.408 of 2007 COMMISSIONER OF CUSTOMS, PATNA, C.R. BUILDING, B.C. PATEL PATH, PATNA …..RESPONDENT---APPELLANT Versus M/S PRAMESHWAR PRASAD CHANDRA PRAKASH, YUSUFPUR MOHAMDABAD AT GAZIPUR (U.P.) ….APPELLANT---RESPONDENT ------ 7. 11.11.2009 Heard Mr. Sanjay Kumar for the appellant, and learned counsel for the respondent. This appeal under section 130 of the Customs Act,1962, is directed against the order dated 15.02.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zone Bench, Kolkatta, in Customs Appeal No. CDM-161 of 2003 (Ms Prameshwar Pd. Chandra Prakash Vs. Commissioner of Customs, Patna), whereby the appeal preferred by the present respondent has been allowed and the order dated 20.06.2003, passed by the Commissioner (Appeals) Customs & Central Excise, Patna, in Appeal No.209/PAT/CUS/APPEAL/2003 (Annexure-3), has been set aside. We have perused the materials on record and considered the submissions of learned counsel for the parties. It appears that the learned Tribunal has disposed of the matter in a most perfunctory manner. The Tribunal is hereby reminded that it is a forum of facts and is, therefore, duty-bound to examine all issues of facts and law which arise in the case before it, and is the sine-qua non for the existence of the - 2 - Tribunal. The Supreme Court has held to the same effect in the case of Commissioner of Central Excise, Bangalore Vs. Srikumar Agencies and Ors., reported in (2009) (l) S.C.C. 469. We are, therefore, of the view that the impugned order falls far short of the requirements and is unsustainable in law. In the result, the order dated 15.02.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zone Bench, Kolkatta in Customs Appeal CDM-161 of 2003, is hereby set aside. The matter is remitted to the Tribunal to dispose of the said Custom Appeal No. CDM- 161/2003 in accordance with law. The Tribunal shall keep in view the judgment of this Court in the Case of M/s Kumar Sain Traders Vs. Union of India, reported in 2005 (2) PLJR 744, as well as the order dated 04.05.2005 (Annexure-5), passed by the same Bench, in MJC No.973 of 2001 (M/s Hillman Woolen Co. Vs. The Union of India & Ors.) The appeal is accordingly allowed. hr ( S. K. Katriar ) ( Kishore K. Mandal )