9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 635 - AT - CustomsRectification of Mistake - Hon'ble High Court has subsequently reviewed its decision and upheld the order of Tribunal - Held that - It is apparent that in a case where Hon'ble Apex Court decision is pronounced, subsequent to the decision of lower court, only in those circumstances, the Rectification of Mistake application can be entertained. The principle being that decision of Hon'ble Apex Court is defacto law of the land - In the instance case there is no decision of Hon'ble Apex Court. It is the decision of Hon'ble High Court of Delhi. ROM application dismissed.
Issues:
Rectification of Mistake application based on Tribunal order dated 31.03.2017 and subsequent review by Hon'ble High Court of Delhi. Analysis: The Rectification of Mistake application was filed concerning the Tribunal order dated 31.03.2017. The appellant argued that the Tribunal's decision was based on the Hon'ble High Court's ruling in the case of Orian Enterprises. However, the Hon'ble High Court of Delhi reviewed its decision and upheld the Tribunal's order, which initially allowed the appeal of Revenue. The appellant also contended that their appeal is valid based on a previous five-member bench decision of the Tribunal in the case of Hindustan Lever Ltd. The Tribunal noted that the order dated 31.03.2017 was based on two grounds: firstly, following the previous decision of the Hon'ble High Court in the Orian Enterprises case, and secondly, by relying on Notification No. 67 dated 23.01.2013 issued under Rule 11 of export (quality control and inspection) order. The Tribunal emphasized that even though the High Court's decision had changed, the appeal rejection was based on multiple factors, and the final outcome remained unchanged. Regarding the appellant's reliance on the Hindustan Lever Ltd. decision, the Tribunal referenced observations from a previous case emphasizing that a Rectification of Mistake application can only be entertained when the Hon'ble Apex Court's decision is pronounced subsequent to the lower court's decision. Since there was no decision from the Hon'ble Apex Court in this instance, the principles cited by the appellant were deemed inapplicable. Consequently, the Tribunal rejected the Miscellaneous application on 22-06-2018.
|
