TaxTMI 
TaxTMI 
2015 (5) TMI 328
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.... being Order-in-Original No.1/NDS/08. 2. The adjudication order concluded that 96,085 kgs. of virgin acrylic fibre were mis-declared as synthetic waste/soft quality; the CIF Value was also mis-declared; that 96,085 kgs. of virgin acrylic fibre is liable to confiscated under Section 111(d) read with Section 3(2) of Import and Export Control Act, 1947, Clause 3 of the Import Control Order, 1955 and under Section 111 (m) of the Customs Act, 1962. The order further determined that since the goods were provisionally released on execution of Bond for payment of duty for Rs. 1 crore and on furnishing a Bank Guarantee of Rs. 22 lakhs, Rs. 5 lakhs is confirmed in lieu of confiscation in terms of Bond and Bank Guarantee executed by the noticees. The....
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....ed on 04.04.2014) has been filed through the appellant's counsel, Shri L.P. Asthana, Shri S.P. Goyal, claiming to be a partner of the appellant has appeared and argued this application, in person. Shri Goyal submits that though the purpose of all adjudication is to determine the relevant facts correctly and come to a reasonable conclusion, this principle was not followed and the Final Order was passed erroneously and without considering the additional evidence submitted by the appellant in Misc. Application No.44/2011, filed on 31.01.2011. Other errors in the Final Order as pleaded in this application also vitiate the order dated 01.11.2013, is the contention. When it is pointed out to Shri Goyal that this application for review is not ....
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....where special leave petition should be granted..' 32. It may be that in spite of having granted leave to appeal, the Court may dismiss the appeal on such grounds as may have provided foundation for refusing the grant at the earlier stage. But that will be a dismissal of appeal. The decision of this Court would result in superseding the decision under appeal attracting doctrine of merger But if the same reasons had prevailed with this Court for refusing leave to appeal, the order would not have been an appellate order but only an order refusing to grant leave to appeal. 41. Once a special leave petition has been granted, the doors for the exercise of appellate jurisdiction of this Court have been let open. The order impugned before the....