IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.7700 OF 2009 (Arising out of S.L.P. (C) No.13641 of 2009)

Commissioner of Customs (Port), Kolkata    ...Appellant(s)

Versus

Hari Prasad Agarwal                    ...Respondent(s)

O  R  D  E  R

Leave granted.

By consent, matter is taken up for final hearing.

In our view, an important question of law arose  

before  the  High  Court  which  has  a  recurring  effect,  

namely, whether the goods seized were entitled to be sold  

in the domestic market?; if so, whether, on the facts and  

circumstances of this case, the goods seized stood sold in  

breach of the terms and conditions mentioned in DEEC?

We express no opinion on the merits of the case.  

The High Court has dismissed the Tax Appeal only on the  

ground of delay without going into the merits of the case,  

hence, the impugned order is set aside and the matter is  

remitted to the High Court for  de novo consideration on  

merits in accordance with law.  We once again reiterate  

that we express no opinion on the merits of the case.

The civil appeal is, accordingly, allowed.

......................J.            [S.H. KAPADIA]

......................J.            [DR. B.S. CHAUHAN]

New Delhi, November 20, 2009.