By TIOL News Service

MUMBAI, SEPT 18, 2017: THIS is a Revenue appeal against the order passed by the Commissioner of Customs (Adjudication), Mumbai.

Incidentally, the respondent had also come in appeal against the same impugned order and the matter was remitted back by the CESTAT by final order No. A/346-349/1/CB dated 13/02/2015 in Appeal No. C/218/2008. However, redemption fine was dropped by the said final order.

In the present appeal filed, the Revenue is aggrieved with the low redemption fine imposed by the adjudicating authority.

The Bench observed –

"3. We are helpless to come to rescue of Revenue at this stage since the matter of redemption fine has reached to finality by the above final order which is neither stayed nor overruled by any higher court. Learned AR says that when Revenue's appeal was pending, the appeal of the party should not have been disposed off. We have no hesitation to say that both sides should have informed the Tribunal as to the pendency of Revenue's appeal when the bench was hearing appeal of other side. But it was in dark. Therefore, there is nothing more to state on the lis. Learned AR says that in such event, the Larger bench of the Tribunal has ordered that earlier order should be recalled and the appeal of the Revenue should be heard. However, we have neither revisionary nor review power. It has no jurisdiction to review its own order or to recall its order passed by the coordinate bench long ago. Therefore, Revenue's submission has no force…"

The Revenueappeal was dismissed.