9911796707
TMI Blog2024 (10) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... plied specifically that there were no such test reports available. However, during the course of the hearing for rectification application, the said representative conceded the fact that the IRMRA reports were not filed earlier and also same was not brought to the notice of the Bench at the time of the hearing and same have been made available to the Bench in the course of the rectification hearing. It is important to note that the representative who appeared in the main appeal for the Revenue and the representative who appeared for the Revenue for the rectification application hearing is the same representative, Mr. Deepak Sharma, Assistant Commissioner for Revenue. We fail to understand as to on what basis when the main appeal was being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent Nos.5 and 6: Mr. Vikram Nankani a/w Mr. Sumit Khanna a/w Ms. Samiksha Parekh i/b. Dewani Associates. PC.:- 1. This petition is filed by the Revenue to challenge the common order of the Tribunal dated 25 July 2024 in Customs Appeal No.86387 of 2024 and others, whereby the Tribunal allowed the provisional release of the goods being tyres under consideration on the conditions mentioned in paragraph 8 of the said order. 2. Although the above order is appealable, the Petitioner has challenged by way of a writ petition and in paragraph 8 of the petition have stated that the Tribunal has not considered the test reports issued by IRMRA and no opportunity of hearing was afforded to the investigating agency and, therefore, there is violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not conducted in respect of the impugned consignments and it was reminded that the Authorized Representative replied specifically that no such test reports were available. However, during the present hearing (of the applications for ROM), the learned Authorized Representative fairly conceded the fact that the IRMRA reports were not earlier filed nor brought to the notice of the Bench at the time of hearing and the same have been made available to the Bench now. We find that the Revenue who have not brought these reports on record at the time of original hearing cannot claim that there was a mistake apparent on record while passing the final order cited above. We are of the considered opinion that any omission or lapse on the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on hearing is the same representative, Mr. Deepak Sharma, Assistant Commissioner for Revenue. 7. We fail to understand as to on what basis when the main appeal was being argued and on a specific question being raised by the Bench, the said representative stated that there are no such reports available and if the said representative was not sure, he ought to have requested the Tribunal for some time to verify and ascertain the correct position. Having not done so, now the said representative has conceded in the course of the rectification hearing that although these reports were available, the same were not filed and the same was not brought to the notice of the Bench. 8. In our prima facie view, this is a serious matter that requires consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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