2018 (10) TMI 1794 - AT - Customs

Rejection of COD application - rejected on the ground that proper reason was not given - HELD THAT - It is found from the order of COD application, the Bench has considered the reasons, thereafter rejected the COD application. Therefore, there is no change in circumstances or new facts brought on record. Therefore, there is no reason for disturbing the order passed by the Bench in COD application. Accordingly, the ROA application is dismissed.

Summary

The Appellate Tribunal CESTAT Ahmedabad dismissed the ROA application for restoration of appeal as the COD application was also dismissed due to improper reasons provided. The Bench rejected the COD application after considering the reasons, and no new facts were presented to warrant a change in the decision. Therefore, the ROA application was dismissed.