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TMI Blog2017 (7) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... venue ORDER Before proceeding to deal with the contentions raised in the miscellaneous application of M/s Ocean International, it is necessary to delve into the background of the proceedings up to this point. 2. Commissioner of Customs, Goa vide order-in-original no. 9/2005-AP.COMMISSIONER dated 3rd June 2005 enhanced the assessable value of 'Pioneer' speakers imported by M/s Ocean Internationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs, Goa had been heard on 18th August 2016 and having been reserved for orders, was pronounced on 16th November 2016 whereas the appeal of Revenue was heard in the interim on 14th September 2016 and disposed off by dismissal. A Division Bench of the Tribunal, in their appeal, upheld the order impugned before it without, as per submission of applicant, giving them an opportunity to be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e they were not represented in that proceeding also, just as they were not represented in the proceedings for disposing off the appeal of Revenue. The applicant appears to be seeking rectification of the order of the Division Bench by the present application to overcome the rigours method in section 129 of the Customs Act, 1962. This is certainly mis-placed. The applicant had the opportunity of ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Customs Act, 1962 would devolve and the contention that the penalty referred is penalty under section 112 that was before the Tribunal were not considered to be worthy of rectification. The bench did not, at any time, hold that amount of Rs. 19,28,943/- was a penalty under section 112 of Customs Act, 1962. With the dismissal of appeal of Revenue, the adjudication order acquired finality a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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