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2013 (10) TMI 808 - AT - CustomsRecalling of order - Held that:- There is no scope to recall the order when the appellant has again abused the process of law by the present Miscellaneous Application and failing to appear to explain his case and has simply tried to explain his conduct from the outcome of the vigilance inquiry. We make clear that conclusion of one court does not bind to other court for no provision in law in that regard. Therefore, Customs Act, 1962 deals with consequence on its own merit without mechanical adoption of vigilance inquiry observations. If the present application is entertained it shall amount to review of the order dated 10/1/13 which is not permissible in law. Tribunal having no power to review and it become functus officio after passing of the application, the Miscellaneous Application is dismissed - Decided against assessee.
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