2004 (6) TMI 68 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore found that the Deputy Commissioner had no jurisdiction to adjudicate the matter. The Tribunal set aside the order and directed the Commissioner to pass a final order within three months. The Tribunal rejected the Revenue's request to recall the order for re-hearing, stating that only arithmetic mistakes can be corrected. The Commissioner was instructed to re-adjudicate the matter within three months.