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2018 (1) TMI 223 - AT - CustomsRectification of mistake - it is contended on behalf of the appellant that the apex Court was aware of the order passed in Fortune Marketing on the same day when present appellant Ingram Micro India Pvt Ltd withdrew its appeal - Held that: - while dismissing the appeal of Fortune Marketing on 13/01/2017 and dismissing the appeal of Ingram Micro India Pvt Ltd on 03/03/2017 specific order of dismissal was passed by the Hon'ble Court without leaving any scope for MA(ROM) before Tribunal in Fortune Marketing. The Supertron Electronics Pvt Ltd order was passed by the Tribunal on 06/01/2017 and that was appealed before the apex Court. That reached to its finality due to dismissal of Revenue's appeal on 25/10/2017 in civil appeal No.21552 of 2017. Therefore, it cannot be presumed that while dismissing the appeal of Fortune Marketing different reasoning was available to Supreme Court for a different conclusion. That does not help the appellant to come to Tribunal when it was not a party to Supertron Electronics Pvt Ltd case and its appeal was dismissed as withdrawn by the Supreme Court along with fortune Marketing - Call on 12th December 2017.
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