Cus - As applicant has challenged entire order of Tribunal before SC, irrespective of whether any apparent mistake is arising or otherwise, as matter is sub judice, rectification of order by Tribunal would not be proper: CESTAT
By TIOL News Service
MUMBAI, NOV 10, 2016: AGAINST the order passed by the Tribunal, the applicant has filed an application for Rectification of Mistake.
The applicant has sought rectification on the point that even though the Tribunal's view that royalty paid by the applicant to 'ConAgro Food, USA' is includible in the value of the imported goods, applicant is not liable to pay any duty as during the relevant period Sr. no. 21 of the Notification no. 21/2002-Cus provided for effective NIL rate of duty, therefore, demand of Rs.1,49,70,000/- could not have been confirmed by this Tribunal. The applicant also seeks waiver of penalty imposed u/s 114AA of the Customs Act, 1962.
The Bench observed that against the said Tribunal order the applicant had also filed appeal before Supreme Court.
Therefore, the CESTAT held -
"…On going through the appeal filed by the applicant before Hon'ble Supreme Court, we find that all the issues raised in the present application for rectification of mistake has also been taken up in the appeal before Hon'ble Supreme Court. Therefore, entire order passed by this Tribunal irrespective whether any apparent mistake is arising or otherwise, is sub judice before Hon'ble Supreme Court. In such a situation, following the judicial discipline, we are of the view that at this stage any order, even rectification of the order by this Tribunal would not be proper…"
The ROM application was dismissed.
In passing: The dew spreads softly…
(See 2016-TIOL-2921-CESTAT-MUM)
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