2008 (9) TMI 762 - AT - Customs

Summary

Issues:
1. Conversion of shipping bills into DFRC shipping bills.
2. Repetition of orders on the same shipping bills.
3. Parallel appeals filed before the Tribunal.
4. Recall and substitution of the order.

Conversion of Shipping Bills:
The judgment pertains to an appeal where the appellant's plea for the conversion of shipping bills into DFRC shipping bills was accepted in an order dated 29-4-08. The Revenue later submitted a ROM application stating that the same shipping bills were already the subject of a previous Tribunal order dated 18-8-06. The respondent's advocate acknowledged this but explained that due to communication issues regarding the Commissioner's refusal of conversion, multiple appeals were filed. The Tribunal found the appellant's conduct unsatisfactory but acknowledged the existence of two orders on the same shipping bills. Consequently, the initial order was recalled and substituted with a dismissal due to the previous resolution of the same shipping bills in the 2006 order.

Repetition of Orders:
The Revenue's ROM application highlighted the repetition of orders on the same shipping bills, emphasizing that the 2008 order was redundant as the matter had already been decided in the 2006 order. The Tribunal, after considering the submissions, agreed that the appeal in question had become infructuous due to the prior resolution of the same shipping bills in the 2006 order. Therefore, the 2008 appeal was dismissed based on the principle of res judicata.

Parallel Appeals:
The judgment revealed that due to the Commissioner's refusal of conversion and subsequent communication issues, parallel appeals were filed before the Tribunal. The respondent's advocate admitted to this situation, explaining that the appellant failed to correlate the bills of entries and the prior resolution of the same dispute regarding the shipping bills. Despite the representation made during the disposal of appeal No. C/840/04, the appellant could not present the fact that the shipping bills were already the subject of a resolved dispute, leading to the confusion and the filing of parallel appeals.

Recall and Substitution of Order:
In response to the acknowledgment of two orders on the same shipping bills, the Tribunal decided to recall the initial order dated 29-4-08 and substituted it with a dismissal. The new order stated that since the appeal concerning the shipping bills had already been decided in the 2006 order, the 2008 appeal was deemed infructuous and subsequently dismissed. The Revenue's ROM application was allowed in line with the Tribunal's decision, bringing closure to the matter regarding the conversion of shipping bills.