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Issues: Rectification of Final Order, Goods Clearance, Duty Confirmation, Extension of Bond Period
In this case, the appellant sought rectification of a Final Order where their appeal was dismissed due to failure to clear goods imported in 1991, leading to their disposal by the Department in 2000. The Commissioner noted the non-clearance within one year and upheld duty confirmation. The appellant, in the rectification application, argued ignorance of import, lack of notice on disposal, and requested appropriation of sale proceeds towards demands. The learned Counsel did not raise the rectification grounds during the appeal. The Department justified recovery of dues for uncleared goods, citing lack of bond period extension under Section 61 of the Customs Act. Both lower authorities rejected the plea based on this ground, leading to the Tribunal's decision upholding duty recovery. The Tribunal found no merit in the rectification application, affirming the dismissal of the appeal as legally sound and error-free. The rectification was consequently rejected, and the original order upheld.
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