2005 (1) TMI 579 - AT - Customs

Summary

Issues:
1. Error apparent in Tribunal's final Order regarding time-bar plea.
2. Consideration of plea of limitation.
3. Recording of independent findings on time-bar issue.
4. Application for recalling the final order and re-listing the appeal for rehearing.

Analysis:
1. The applicants contended that an error apparent existed in the Tribunal's final Order as it did not record any independent finding on the plea that the demand raised on goods allowed for re-export was barred by limitation. They argued that since the goods were meant for exhibition purposes, the question of suppression did not arise. They requested rectification and detailed findings on the time-bar plea.

2. The ld. SDR opposed the prayer, stating that the plea of limitation was indeed raised and considered as evident from the Tribunal's final order. He referred to a decision by the Larger Bench of the Tribunal to support his argument that a mistake apparent from the record cannot be claimed merely because all grounds in the appeal memo were not addressed in the final order.

3. The Tribunal examined the submissions and reproduced relevant portions of its previous order where it was noted that the goods were not meant for exhibition or sponsored by the Government. After considering the arguments, the Tribunal found no grounds to amend or set aside the Commissioner's order, leading to the dismissal of the appeal. However, it acknowledged the absence of an independent finding on the time-bar issue.

4. In light of a Supreme Court decision emphasizing the need for independent findings on all issues raised, the Tribunal allowed the application for recalling the final order. The matter was to be reheard to ensure proper consideration of the time-bar plea. The appeal was scheduled for rehearing alongside another related appeal on a specified date.

Overall, the judgment highlighted the importance of recording independent findings on all issues raised before the Tribunal, particularly regarding time-bar pleas, to ensure a fair and thorough consideration of the case.