IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. NO.58 OF 2014 DATED:29.4.2014 Between:
M/s. Everest Organics Ltd., H.No.9-3-214/50, 4th Floor MCH Park, Srinivasa Colony (West) Hyderabad – 500 038 … Appellant And The Commissioner of Customs and Central Excise (Appeals) Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR C.E.A. NO.58 OF 2014 JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred against the judgment and order of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, dt.3.1.2014.
The appellant sought for remission of duty on the ground of loss of goods on account of destruction by fire accident. The learned Tribunal and the authority below on fact disbelieved this case. When all the authorities below came to a concurrent fact finding, which has not been challenged as perverse, we are unable to admit the appeal on any ground.
The appeal is accordingly dismissed. However, dismissal of the appeal should not be taken as factor at the time of trial which has been initiated by the Police. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 29.4.2014 bnr