9911796707
TMI Blog2023 (7) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in its letter and spirit. Though Mr. Maiti, Respondent Customs Authority very vehemently argues that since the order-in-original is an appealable order under the statute before the first appellate authority, this Court should not interfere with the same on the ground of availability of alternative remedy which is not convincing and acceptable to this Court for the exceptional reason that aforesaid order of the Tribunal which has attained its finality after the order of the Division Bench of this Court by neither interfering with nor setting aside the same, the adjudicating authority was bound to carry the aforesaid order of the Tribunal in its letter and spirit and the impugned order-in-original is not only a factual error it is a ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Appellate Authority dated 06.10.2020 is correct. It is the settled position of law that not following the order of the Hon ble High Court or the Hon ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 ibid. It is strange that in the second round and in the impugned order, the First Appellate Authority has ignored its own earlier order which has attained finality and thereby sustained a tangential order of lower authority. 7. Further, as claimed by the appellant the provisional assessments have remained as provisional only, which are required to be assessed finally and hence, we are of the clear view that the impugned order has to be set aside with a direction to the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observation on both facts and law and facts remain admittedly that the order, findings and directions made in the aforesaid order of the Tribunal dated 28th July, 2022 attains its finality since the same was neither reversed nor set aside by the Appeal court in the appeal filed by the respondent Customs Authority. As such, the observations, findings and direction in the aforesaid order of the Tribunal is binding on the adjudicating authority which the subordinate authority. Considering the aforesaid factual and legal position as appears from record now the question arises as to whether the adjudicating authority in passing the impugned order in original dated 5th January, 2023, on remand, has acted strictly as per observations, findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above, I am of the considered view that the aforesaid impugned order in original dated 5th January, 2023 is not sustainable in law and is set aside and the matter is remanded back to the adjudicating authority concerned to implement the aforesaid order of the Tribunal dated 28th July, 2022 strictly as per findings, observations and directions given by the learned Tribunal in the aforesaid order and particularly giving relief to the petitioner as per Notification No. 62/2007-Cus dated 03.05.2007 as per paragraph 8 of the aforesaid order of the Tribunal, within a period of eight weeks from the date of communication of this order by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authority r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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