9911796707
TMI Blog2018 (12) TMI 1740X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals-I), Pune. 2. Briefly stated, the facts of the case are that the respondent herein had exported Metallurgical Gibbsite Bauxite from Kelshi Port to China, as per the contract dt. 21.10.2014 entered into between the respondent and the overseas buyer. The shipping bills were provisionally assessed and the respondent had paid the duty on the FOB value. The assessments were made provisional for submission of the information and documents namely, final quantity report, Weight, final invoice value and freight etc. Upon submission of the desired documents, the original authority had finalized the assessment in respect of the shipping bills filed by the respondent, holding that under Section 14 (1) of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, at the outset, submitted that the impugned order passed by the Ld. Commissioner (Appeals) was reviewed by the Committee of Commissioners and vide Review Order dt. 8.9.2016, the Committee has held that no appeal needs to be filed against such order. Thus, he submitted that the present Review Order dt. 8.8.2017 passed by the newly constituted Committee of Commissioners cannot be sustained for filing of appeals before the Tribunal against the impugned order dt. 31.5.2016 passed by the Ld. Commissioner (Appeals). Hence, Ld. Advocate prayed that the present appeals are liable to be rejected on the ground of maintainability. To support such stand, the Ld. Advocate has relied upon the judgement of Hon'ble Karnataka High Court in the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Committee of Commissioners has no power to review its decision and such a review on re-examination of facts or position of law cannot be allowed. The ratio of judgments relied upon by the Ld. Advocate for the respondent squarely applies to the facts and circumstances of the case inasmuch as the position of law is well settled that review once done cannot be reopened or revised. Thus, we are of the considered view that the appeals filed by Revenue are not maintainable before the Tribunal on this preliminary issue of maintainability. Further, it is an admitted fact on record that the review order in the present case, was passed on 8.8.2017 in respect of the impugned order dt. 31.05.2016 passed by the Ld. Commissioner (Appeals). It is eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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