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2018 (10) TMI 1808 - AT - CustomsPermission for withdrawal of appeal - imposition of penalty on CHA - Power of Tribunal to recall the order of withdrawal of the appeal - whether the appellant can now move an application seeking restoration of the appeal and recalling of the earlier order? HELD THAT:- The issue stands decided by the Hon’ble Delhi High Court in the case of Mediplus (India) Ltd. [2017 (4) TMI 137 - DELHI HIGH COURT]. The Hon’ble Delhi High Court observed that it is settled law that mistake of law or mistake in legal understanding of opinion of the Counsel does not bind party or at least to the extent of causing irreparable prejudice. The appeal in that case was sought to be withdrawn on the ground that the assessee intended to pursue the alternative remedy. However, on realizing that there was no alternative remedy available to the appellant, the order of withdrawal of appeal was recalled and the appeal was restored to its original number. The Hon’ble Punjab and Haryana High Court’s decision in the case of Teja Singh, [1981 (3) TMI 258 - PUNJAB AND HARYANA HIGH COURT] relied upon by the Ld. AR is not applicable to the facts of the present case inasmuch as in that case after withdrawing the writ petition, the petitioner filed a fresh writ petition on the same set of facts and circumstances, in which circumstance the Hon’ble High Court observed that the same is not permissible. Final order recalled - appeal restored to its original number - List the appeal for final hearing on 15th November, 2018.
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