2020 (1) TMI 363 - AT - Customs

Rectification of mistake - appellate remedies - Classification of goods - rate of duty - HELD THAT - The appellate remedies available to an entity aggrieved by the order of the Tribunal had been exhausted. Withdrawal of an appeal after invoking the jurisdiction of the Hon ble Supreme Court to avail of a provision in law encoded for rectification of a mistake in the order appealed against without express permission of the Hon ble Supreme Court to do so would a presumptuous displacement of superior authority by an inferior one. We do not consider it appropriate for the Tribunal to entertain such an application in these circumstances and without such express permission having been granted to do so by Hon ble Supreme Court. Application dismissed.

Summary

Issues:
- Application for recall and fresh resolution of dispute in Appeal No. C/85678/2015 against Order-in-Original CAO No. CC-RS/08/2014-15 ACC (Adj) (I) dated 28th November 2014.
- Challenge to the classification and consequent rate of duty adopted by the assessing officer.
- Appeal filed before the Hon’ble Supreme Court on 9th of December 2016.
- Withdrawal of appeal under section 130E of Customs Act, 1962 on 3rd March, 2017.
- Entertaining an application without express permission from the Hon’ble Supreme Court.

Analysis:
The judgment pertains to an application by M/s. Ingram Micro India Pvt. Ltd seeking a recall and fresh resolution of a dispute in Appeal No. C/85678/2015 against an Order-in-Original dated 28th November 2014. The challenge in the appeal was related to the classification and consequent rate of duty determined by the assessing officer. The Tribunal noted that the applicant had previously filed an appeal before the Hon’ble Supreme Court on 9th December 2016, following an order of the Tribunal. It was highlighted that another entity's appeal, disposed of by the same final order, was recalled upon application for rectification of mistake, resulting in an alteration of the outcome. The applicant argued for a similar outcome in their case.

However, it was observed that the applicant had initially taken recourse to appellate remedy under section 130E of the Customs Act, 1962 but subsequently withdrew the appeal on 3rd March 2017 before it could be heard and disposed of. The Tribunal emphasized that the withdrawal of the appeal after invoking the jurisdiction of the Hon’ble Supreme Court without express permission to do so would be a presumptuous act undermining the superior authority. The Tribunal deemed it inappropriate to entertain the application without explicit permission from the Hon’ble Supreme Court.

The judgment highlighted that the sequence of events indicated that the appellate remedies available to the aggrieved entity had been exhausted. The withdrawal of the appeal without permission to rectify a mistake in the appealed order was considered an inappropriate course of action. The Tribunal emphasized the importance of respecting the hierarchy of authorities and declined to entertain the application under such circumstances. The judgment concluded by dismissing the application on the grounds discussed, emphasizing the need for adherence to legal procedures and permissions from higher authorities.