2015 (10) TMI 1906

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..... d the order have become functus officio and cannot change the order at this stage - Appellant made two alternative prayers; one for re-export and other for home consumption, tribunal has accepted the former; thus no rectification required - Held That:- Tribunal has no jurisdiction to review its own order - Order passed cannot be held to be a mistake on records - Decided in favour of Revenue. - C/ .....

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..... ck inasmuch as longer period has lapsed as also on the ground that they had paid the entire amount to foreign supplier and have already incurred lot of demurrages. As such, he submits that permission to clear the goods for home consumption may be granted. 3. The above prayer is being opposed by learned Jt. CDR on the ground that the Tribunal having passed the order have become functus officio a .....

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