2005 (8) TMI 425

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..... oti Balasundaram, Vice-President]. Vide Final Order No. C-II/3247-48/2003/WZB/dt. 9-12-2003 in Appeal Nos. C/534 535/96-Bom., the Tribunal upheld confiscation of Video Magnetic Tapes in Hubs under Section 113 of the Customs Act, 1962 for overvaluation of the export goods in the Shipping Bill, with option to redeem the same, reduced the personal penalty imposed under Section 114 upon the .....

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..... both sides and then pass the order. It is not open to either side to file any application after the conclusion of the hearing and before the pronouncement of the order. If applications were permitted to be filed after hearing on an appeal is concluded, there would be no finality to any proceedings and the smooth functioning of the Tribunal would be impeded and would not be feasible. The reliance .....

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..... 2003 (156) E.L.T. 101] cited by the applicants before the Bench in the Smt. Jayshreeben M. Patel case supra is also distinguishable for the reason that the Bench had not considered the case law cited in the synopsis filed by the appellants under the directions of the Bench and therefore the Bench held that an error apparent exist on the face of the record. 4. We, therefore, hold that there is no .....

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