9911796707
TMI Blog2018 (11) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... his, the Tribunal failed to decide the same in its order. The appellant applied for rectification. At least in the rectification application, the Tribunal could have redressed the appellant's grievance. The appellant was clearly not asking for review of the order. The appellant's appeals are restored to the Tribunal only to the extent for deciding the appellant's challenge to the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged the order dated 24th January, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal ( the Tribunal for short) and a further order dated 3rd July, 2017 under which the appellant's application for rectification came to be rejected. 4. The appellant had purchased an imported car. The Customs Authorities were of the opinion that there was misdeclaration in the process of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt challenged the said order before the Tribunal. Before the Tribunal, the appellant took two prong position viz. (i) not being an importer, he could not be fasten with redemption fine (ii) the imposition of duty with interest upon him was wrong. 6. The Tribunal by the impugned order dated 24th January, 2017 has only considered the question of redemption fine, though the Tribunal did make a pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard the learned Counsel for the parties and having perused the documents on record, insofar as the appellant's grievance about the imposition of redemption fine on the appellant is concerned, we do not intend to interfere. The appellant admittedly had not challenged the confiscation of the vehicle. The redemption fine is only in the nature of an option. If the appellant wishes to avoid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order. 10. Under the circumstances, the appellant's appeals are restored to the Tribunal only to the extent for deciding the appellant's challenge to the imposition of duty with interest on the appellant as has been done by the Adjudication Authority. The Tribunal would decide only this issue. 11. The learned Counsel for the Department submitted that if the appellant had execut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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