TMI Blog2014 (8) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in the bag and its capability to accommodate laptop computer inside, that enabled us to come to the conclusion that the goods presented for physical verification was computer bag. But that was mis-declared as school bag. Mis-declaration of the description of goods resulted in fraud against Revenue. Once fraud surfaced, the imports did not call for any consideration for further relief to the appellant on valuation. The bag presented during hearing of this application was altogether different from the bag produced during appeal hearing. The facts and evidence recorded in the appeal order passed is conclusive proof of the pleadings made by both sides and evidence adduced in the bar. Present application is in disguise a review applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acteristics of the goods was computer bag. Tribunal also held that quantum aspect having been dealt by the Adjudicating Authority properly, relief on penalty was granted by him properly. In Para 5 of Tribunal's order it is recorded that it was not inclined to entertain the plea of wrong valuation. He says that such recorded fact is erroneous when the valuation plea was specific as is apparent from Para 4.3.2 of adjudication order. He also invited attention to Para 4.2 of the said order to submit that the authority below abruptly came to the conclusion that there was no merit in the case on first examination of the goods at the time of import which is contrary to the fact on record. 3. Further Pleading of the learned Counsel was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g only. Therefore Present approach of the appellant endangers justice delivery and is an abuse process of law. The Bench acted mindfully and upon physical examination of different features of the bag, it rejected the plea of no mis-declaration of description of the goods imported. The conclusion drawn by Tribunal was rational. In para 5 of the order it was recorded by Tribunal that there was no pleading before the Authority below an valuation aspect for which Tribunal cannot discover a new ground to grant relief to the appellant. When mis-declaration of description surfaced the appellant lost right to argue on valuation aspect. Accordingly Tribunal declined to go into valuation aspect. When the appellant argues for determination of valuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods presented for physical verification was computer bag. But that was mis-declared as school bag. Mis-declaration of the description of goods resulted in fraud against Revenue. Once fraud surfaced, the imports did not call for any consideration for further relief to the appellant on valuation. The bag presented during hearing of this application was altogether different from the bag produced during appeal hearing. 7. The facts and evidence recorded in the appeal order passed is conclusive proof of the pleadings made by both sides and evidence adduced in the bar. Present application is in disguise a review application and Tribunal having no power of review in absence of statutory conferment thereof, that is liable to the dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has also been held in CCE, Vadodara Vs. Steel Co. Gujarat Ltd. - 2004 (163) ELT 403 (SC) that the power of review is not an inherent power and must be expressly granted. 9. Being guided by the above principles of review we decline to entertain present application to make a review of previous order passed. We are also reminded as to what is rectification of mistake. Mistake to be rectified should be apparent and glaring from the record which does not require elaborate exercise or a survey into the fact and evidence on the record. Hon'ble Supreme Court has also given guidelines in several judgments as to the scope of rectification of mistake. Few such judgments are Mapco Industries Ltd. V. Commissioner of Income Tax Anr. reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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