2000 (1) TMI 470 - AT - Customs

Summary

Issues:
1. Recall of orders and rehearing of stay applications and appeals.
2. Alleged excess import by the appellants and duty payable.
3. Shortfall in fulfilling export obligation and duty liability.
4. Penalties not addressed in the final order.
5. Mistake apparent on record in the final order.
6. Allegations of violation of principles of natural justice and duty payment.
7. Necessity of recalling the final order for detailed hearing.

Issue 1:
The ROM application sought the recall of Final Order No. 2589 & 2590, dated 10-12-1998, and stay orders for rehearing. The Tribunal allowed the appeals based on previous judgments, setting aside the impugned order and providing consequential relief.

Issue 2:
The appellants were granted an Advance Licence for import, with discrepancies noted in the value of imports compared to exports. The show cause notice alleged violations, leading to denial of benefits. The Commissioner argued that excess imports were not addressed in the final order, necessitating a rehearing.

Issue 3:
The Commissioner highlighted a shortfall in fulfilling the export obligation post-amendment, resulting in a duty liability that was not considered in the final order. The aspect of penalties was also not addressed, requiring a fresh rehearing.

Issue 4:
The final order failed to address penalties and specific duty liabilities, prompting the Commissioner to seek a recall for detailed consideration.

Issue 5:
A mistake apparent on record was identified, indicating that the facts of the case were not adequately correlated with previous judgments, leading to the need for a recall of the final order for a comprehensive hearing.

Issue 6:
Arguments were presented regarding alleged excess importation and duty payment, with the Tribunal required to verify and record all facts and issues before passing the final order. The need for a detailed consideration of the issues raised was emphasized.

Issue 7:
The Tribunal found mistakes in the final order, particularly in addressing allegations of excess import and non-payment of duty. The final order was recalled for a thorough hearing on all unresolved issues, ensuring justice and detailed findings.

In conclusion, the ROM application was allowed, leading to the recall of the stay orders and final orders for a comprehensive rehearing. The Tribunal emphasized the need for detailed consideration of all aspects raised, ensuring a just and thorough resolution of the case.