2011 (2) TMI 194

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..... ew of the said order before the Appellate Tribunal - Held that: as per the Rule 41 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1984, one cannot file any application for review of an order on merit which can be done only if there exists a specific provision of Review like that of an appeal - Hence, there is no scope of review of the original order at the instance of t .....

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..... ted 16th June, 2004 passed by the Commissioner of Customs (Preventive), Kolkata revoking CHA licence of the appellant under Section 20(1) of C.H.A.L.R., 2004 (old Regulation 21(1) of CHALR, 1984) and the order for forfeiture of whole of security given against the bond executed at the time of grant of licence. The Tribunal by order dated 7th December, 2007 dismissed the said appeal by confirming th .....

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..... there is no provision of review under the Customs Act against any decision passed by the Tribunal. The learned advocate appearing on behalf of the appellant has drawn our attention to Rule 41 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1984 which is quoted below in support of his contention that there is provision of Review. Rule 41. Orders and directions in certai .....

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