Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1906 - AT - CustomsApplication for rectification - Conversion of order of re-export to Home Consumption - Foreign supplier refused to accept goods and petitioner has paid entire amount; heavy demmurage charges already incurred - Revenue contended that Tribunal having passed the order have become functus officio and cannot change the order at this stage - Appellant made two alternative prayers; one for re-export and other for home consumption, tribunal has accepted the former; thus no rectification required - Held That:- Tribunal has no jurisdiction to review its own order - Order passed cannot be held to be a mistake on records - Decided in favour of Revenue.
|