9911796707
TMI Blog2017 (6) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... nct errors have been pointed out in the applications of Commissioner of Customs (Import-I), Mumbai Customs Zone - I. 3. The first of these pertains to the description of the authority that passed the impugned order. It is contended that the authority has been variously shown as Commissioner of Customs (Appeals), Mumbai-II and as Commissioner of Customs (Appeals), Mumbai-III. Upon scrutiny of the impugned order, it is seen that the appellate authority has described himself as Commissioner of Customs (Appeals), Mumbai-II while signing the order while the preamble of the order indicated that it has been passed by Commissioner of Customs (Appeals), Mumbai-I. We are, therefore, not certain about the identity of the competent appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific circumstances, no statute would bind a Tribunal to such timeframe. Time limits, if any, may be self-imposed and may have been occasioned by observations of higher judicial authorities in specific case. It is indeed a consummation devoutly to be wished for that order should be issued promptly after the hearing is complete. However, for one of the litigants to attempt to straitjacket the Tribunal into complying with timelines is not appropriate, courteous or wan-anted. As a Tribunal composed of public servants, we acknowledge that we are accountable to the citizenry at large. We, however would not submit ourselves to executive authority or to render an explanation of conduct to such executive authority. It would do well for executive a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determine the propriety and legality of order pertaining to rate of duty and valuation is the Hon'ble Supreme Court. It is inappropriate on the part of the applicant-Commissioner to require us to encroach upon the jurisdiction of the highest court in the land. It is also inappropriate on the part of the applicant Commissioner to be so bereft of an understanding of the appellate mechanism as to require us to visit an order in which we have been rendered functus officio. That reliance on a precedent order is misplaced in a matter of opinion and for us to sit in judgement on our own opinion is not consistent with judicial discipline. We must, regrettably, deprecate this attempt by the applicant-Commissioner to subvert the appellate hierar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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