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2013 (1) TMI 668 - DELHI HIGH COURTDismissal of appeal on non obtaining necessary clearance from COD - Held that:- On and from 17.02.2011, there was no necessity for obtaining any clearance from the Committee on Disputes. The order dated 18.02.2011 restoring Customs Appeal which had been dismissed by virtue of a final order on the ground of non obtaining clearance from COD, was passed in ignorance of the Supreme Court decision of 17.02.2011 of Electronics Corporation of India Ltd. versus Union of India & Ors [2011 (2) TMI 3 - SUPREME COURT]. There are justifiable reasons as to why the Tribunal passed that order because it was just one day after the decision of the Supreme Court(supra). However, the fact remains that on and from 17.02.2011, there was no requirement for obtaining a clearance from the Committee on Disputes. Therefore, as the law declared by the Supreme Court stood on 18.02.2011, the Tribunal was not correct in dismissing the revenue’s appeal. The Tribunal has only rectified that mistake by allowing the revenue’s said Customs ROA Application No. 41/2011 by reviving the appeal for hearing on merits - no infirmity in the impugned order dated 30.04.2012 - no substantial question of law arises for our consideration.
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