Decision of Hon’ble High Court of Delhi, favourable and important for the Department - Regarding.

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..... and important for the Department - Regarding. I am directed to refer to the judgment of Hon ble High Court of Delhi passed on 27-9-2011 [2012 (278) E.L.T. 587 (Del.)] in favour of Revenue over the substantial question of Law viz. - Whether the learned CESTAT has got jurisdiction under the provisions of the Customs Act, 1962 to restore the appeals dismissed by it four years ago, by reviewi .....

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..... posit the amount, the Tribunal dismissed the appeals under its Final Order dated 26th March, 2007 and the said order was upheld by the Hon ble High Court of Delhi. Thus, once the order of the Tribunal had attained finality, the Tribunal had become functus officio and had no jurisdiction to entertain the applications preferred for restoration of appeals. The Hon ble High Court on this ground alone .....

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