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2018 (2) TMI 660 - AT - CustomsStatus of applicant - functus officio - rule 28C, read with rule 28A, of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 - Held that: - applicant is not a respondent on record and that, as adjudicating author of the order impugned before us, he is functus officio. The adjudicating authority has no existence with the closure of proceedings initiated in a show cause notice and, deprived of the faculty of initiative, is thereafter a mindless slave to directions of designated authorities empowered under Customs Act, 1962. The present applications are beyond the scope of empowerment under the statute and are liable to dismissed on that ground alone. Here we have an applicant without locus standii, who chooses neither to appear in person or be properly represented, who has demonstrably established his ignorance of records that he wants expunged and who has, with total disregard of Customs Act, 1962, of the rules of procedure and of code of decorous conduct, sought remedies that are not available to right wrongs that are imagined. The applications are devoid of merit and are dismissed.
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