1986 (6) TMI 174 - AT - Central Excise

Summary

Issues:
1. Review of Adjudication Order under Section 130(2) of the Customs Act, 1962.
2. Authority of Adjudicating Authority to issue Corrigendum.
3. Consideration of alternative arguments for setting aside the Corrigendum and avoiding re-adjudication.

Analysis:
1. The appeal was against the Order-in-Review No. 1/83 passed by the Collector of Customs and Central Excise, Jaipur, regarding the improper Order passed by the Assistant Collector, Central Excise, Jaipur. The case involved the seizure of imported goods, including wrist watches, watch movements, cassettes, and other items of foreign origin. The Adjudicating Authority confiscated some goods and imposed a personal penalty on the appellant.

2. Subsequently, a Corrigendum was issued modifying the Adjudication Order to release the confiscated watch movements. The Collector initiated a Review Show Cause Notice under Section 130(2) of the Customs Act, 1962, questioning the release of the watch movements. The appellant contended that the case could not be reviewed after two years as per Sections 129-D(2) and 130(2) of the Act.

3. The appellant argued that the Corrigendum was issued due to a clerical mistake in the original order. However, the Tribunal held that the Adjudicating Authority did not have the power to modify the order through a Corrigendum without any clerical errors. The Tribunal also considered an alternative argument to set aside the Corrigendum and avoid re-adjudication due to the age of the case and the minimal value of the watch movements.

4. The Tribunal concluded that the Corrigendum was issued without authority and set aside both the Order-in-Review and the Corrigendum, restoring the original Adjudication Order. The Tribunal decided against remitting the case for re-adjudication, considering the undue hardship it would cause to the appellant and the lack of objection from the Department.

This detailed analysis of the judgment covers the issues involved, the facts of the case, the legal arguments presented, and the final decision of the Tribunal regarding the Review of Adjudication Order under the Customs Act, 1962.