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2023 (3) TMI 1130 - AT - CustomsSeeking restoration of appeal - application for restoration of appeal has been filed after more than six years - seeking recall of order - in a related matter which was the cause of initiation of action in these proceedings has now been remanded by the Tribunal to the Commissioner - HELD THAT:- There was no infirmity in the final order passed by this Tribunal based on the circumstances available on that date. Having passed the Final Order, this Tribunal has became functus officio. If the appellant was aggrieved by the final order the proper course of action could have been to file an appeal. Simply because in a related matter which was the cause of initiation of action in these proceedings has now been remanded by the Tribunal to the Commissioner, the final order does not become invalid and we find no ground to recall our final order and restore this appeal. It also needs to be pointed out that the action against the appellant was initiated based on a letter of Commissioner of Customs, Kandla dated 3.12.2010 addressed to the Commissioner, Jodhpur and NOT based on any Order-in-Original passed by any Commissioner. Consequent upon the investigation by DRI a show cause notice came to be issued to the exporter M/s Dadi Impex. During investigation, it came to light that the applicant/appellant before us acted as CHA and in discharging his functions, violated certain provisions of CHA Licensing Regulations. These allegations of violation of CHALR by the appellant/applicant have been confirmed by the Commissioner, Jodhpur and upheld by the Final Order dated 9.8.2016. Any decision regarding action under the Customs Act against the exporter and/or the appellant are separate proceedings. The application for restoration application is accordingly, dismissed.
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