9911796707
TMI Blog2017 (6) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... no prejudice to either side, we direct the deletion of all ordinal Roman numerals with reference to the appellate authority - all references to the first appellate authority shall read as 'Commissioner of Customs (Appeals), Mumbai '. Illegality of our final order - It is alleged that the order has been issued beyond the period stipulated for issue after conclusion of hearing and without recourse to the condoning authority of the President. In our opinion, this is presumptuous on the part of the applicant-Commissioner - Held that: - As a Tribunal composed of public servants, we acknowledge that we are accountable to the citizenry at large. We, however would not submit ourselves to executive authority or to render an explanation of conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs (Appeals), Mumbai-II while signing the order while the preamble of the order indicated that it has been passed by Commissioner of Customs (Appeals), Mumbai-I. We are, therefore, not certain about the identity of the competent appellate authority. In view of this application for rectification mistakes, and there being no prejudice to either side, we direct the deletion of all ordinal Roman numerals with reference to the appellate authority. Accordingly, all references to the first appellate authority shall read as 'Commissioner of Customs (Appeals), Mumbai '. 4. The fourth error sought to be rectified by the application is the illegality of our final order. It is alleged that the order has been issued beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal composed of public servants, we acknowledge that we are accountable to the citizenry at large. We, however would not submit ourselves to executive authority or to render an explanation of conduct to such executive authority. It would do well for executive authorities to limit their actions to their appropriate stations in the adjudicating hierarchy and to disabuse from them needs mind that the Tribunal is a subordinate authority who is answerable to them. The proper course for holding the Tribunal to be accountable on this issue is to approach higher judicial authorities. Any other course of action is insubordination. Whether the sanction of the President has been accorded is a matter of public record which is ascertainable from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. That reliance on a precedent order is misplaced in a matter of opinion and for us to sit in judgement on our own opinion is not consistent with judicial discipline. We must, regrettably, deprecate this attempt by the applicant-Commissioner to subvert the appellate hierarchy. 6. It is also the contention of the applicant-Commissioner that the various decisions cited on behalf of the respondent by Learned Authorised Representative have not been discussed at length and disposed of in the order. At the cost of repetition, we make it clear that we have accorded an elaborate disposal of the submissions made by both sides; facts have also been examined in detail and, on the basis of those facts the applicable judicial precedents have been r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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