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2014 (12) TMI 900 - AT - CustomsAppropriate forum to be High Court or Tribunal - Direction to be made for implementation of Final Order by Tribunal or not - The Tribunal had earlier taken a view that the assessee is eligible for the benefit of Notification No. 21/02 – Held that:- If a Statutory Authority does not implement the order of the Tribunal, the remedy does not lie in coming to Tribunal again - the remedy lies in approaching jurisdictional High Court by filing a writ petition – Tribunal cannot order the authority implementing the matters relating to food adulteration and direct that authority to allow the consignment to be imported, when they take a stand that according to the Act, such a consignment cannot be allowed to be imported - once the order is passed by this Tribunal, the Tribunal becomes functus-offficio – assessee have failed to make out a case for interference – Decided against assessee. Rectification application – Typographical errors – Held that:- Assessee earlier pointed out three typographical errors - however, during the hearing the assessee submits that there is one more error which has not been mentioned in the application – thus, assessee is given more time for going through the order and find out more typographical errors if any and submit one application.
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