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2009 (10) TMI 380 - AT - CustomsImplementation of Tribunal’s order- The appellants purchased a vessel from M/s. Metal Scrap Trading Corporation Limited, Kolkata (MSTC) as per agreement dated 18-1-1987. There was a dispute about the LDT of the vessel and therefore, the assessment was made provisional, In the first round of litigation and matter reached the Tribunal and Tribunal remanded the matter to Original Adjudicating Authority to finalize the assessment vide Order No. 1589/96-A dated 20-5-1996. Held that- I do not find anything wrong in the order passed by the Assistant Commissioner since he has decided both the issues. If the appellant is aggrieved with the decision, remedy is not in seeking directions from the Tribunal but in filing the appeal. In view of the discussions above, I hold that miscellaneous application filed by the applicants is not maintainable and accordingly, the same is rejected.
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