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TMI Blog2018 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Goa (2012 12 SCC 378 to submit that similar view having been conveyed and followed in the case of Upadhyay & Co. v. State of U.P. (1999) I SCC 81 as well as Ajay Mohan and Others v. HN Rai and Ors (2008) 2 SCC 507 appellant should not succeed in its adventure of moving an application in the garb of rectification of mistake to disturb the law laid down by Apex Court. There was no prayer for liberty in the appeal before apex Court. That made litigant remediless before any other forum as has also been held in Abbai Maligai Partnership Firm v. K. Santhakumaran (1998) 7 SCC 386, Meghmala and Others v. G. Narsimha Reddy and Others (2010) 8 SCC 383 as well as Rakesh Bhatia v. Pramod Sharma - 2009 (112) DRJ 143. Learned AR relies on judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment reproduced as under: 19. On the basis of the discussion that have preceded, it must therefore be held that before admitting an appeal under Section 130E(b) of the Customs Act, the following conditions must be satisfied: (i) The question raised or arising must have a direct and/or proximate nexus to the question of determination of the applicable rate of duty or to the determination of the value of the goods for the purposes of assessment of duty. This is a sine qua non for the admission of the appeal before this Court under Section 130E(b) of the Act. (ii) The question raised must involve a substantial question of law which has not been answered or, on which, there is a conflict of decisions necessitating a resolution. (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appellant withdrew the civil appeal from the apex Court on 03/03/2017, it is still governed by the ruling dated 13/01/2017 of apex Court in Civil Appeal (D) No.42497 of 2016. Accordingly, present MA (ROM) should not have been filed when the Apex Court's order in Fortune Marketing dismissed both appeals of that assessee i.e. to appeal against final order of Tribunal and MA(ROM) order passed by Tribunal. The appellant is filing MA(ROM) only after the appeal of Fortune Marketing was dismissed by the apex Court. Therefore, it was well within the knowledge of the appellant that it has no case for success before any other forum and that was also not brought on notice of the apex Court on 03/03/2017 when it withdrew its civil appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to testing of the SLP to convert that into the civil appeal having been laid down in para 19 of the Steel Authority of India Ltd (supra), of the order dated 13/1/2017 passed by the apex Court in Civil Appeal (D) No.42407 of 2016, the issue involved in the case of Fortune Marketing and the appellant is resolved when their appeals were dismissed. While the case of Supertron Electronics Pvt Ltd was heard by the apex Court, none of the parties brought to the notice of the Court as to the order passed by Hon'ble Court in Fortune Marketing on 13/01/2017. It may be noticed that one of the advocates in the case of Fortune Marketing was also representing the respondent Supertron Electronics Pvt Ltd before apex Court. Therefore, in such an event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order in MA(ROM) were before the apex Court. 10. Revenue explains at this stage that while dismissing the appeal of Fortune Marketing on 13/01/2017 and dismissing the appeal of Ingram Micro India Pvt Ltd on 03/03/2017 specific order of dismissal was passed by the Hon'ble Court without leaving any scope for MA(ROM) before Tribunal in Fortune Marketing. The Supertron Electronics Pvt Ltd order was passed by the Tribunal on 06/01/2017 and that was appealed before the apex Court. That reached to its finality due to dismissal of Revenue's appeal on 25/10/2017 in civil appeal No.21552 of 2017. Therefore, it cannot be presumed that while dismissing the appeal of Fortune Marketing different reasoning was available to Supreme Court for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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