Haribhai D. Sagar Vs. Commissioner of Customs (P) - Court Judgment

Excerpt:
1. the applicant herein is stated to have been the owner of the vessel vikram prasad. he had preferred an appeal against the order dated 20-11-91 passed by the addl. collector of customs, marine & preventive, mumbai, who had ordered absolute confiscation of the vessel. the appeal bearing no. c/27/94-bom. was disposed of by final order no. 467/94/wrb, dated 24-3-94 by which absolute confiscation was converted into confiscation with option to redeem the same on payment of fine of rs. 75,000/-. aggrieved by that order, the revenue preferred an application for rectification of mistake which was allowed by order no. 1321/94/wrb dated 25-7-94 and the order dated 24-3-1994 was recalled and the appeal fixed for fresh hearing. subsequently, by the final order no.1780/94/wrb dated 29-9-94, the tribunal upheld the order of absolute confiscation of the vessel.2. the applicant submits that there is a mistake in the tribunal's recall order dated 25-7-94 and prays that the error may be corrected and the order dated 24-3-94 by which the order of absolute confiscation was converted into one of confiscation with option to redeem, may be restored.3. in spite of notice dated 13-2-2002 issued to the applicant, nobody appears on his behalf and hence we heard the departmental representative and perused the records. we find that the final order dated 29-9-94 was passed after recalling the earlier final order dated 24-3-94 considering that there was a mistake in the march, 1994 order.the order of recall in the rom application was passed on hearing both sides. the final order of september, 1994 upholding the order of absolute confiscation of the vessel was also passed after hearing both sides. therefore, the matter has to be treated as having been set at rest by the final order dated 29-9-94 and it is not open to the applicant to keep on re-agitating the matter which has attained finality.

Judgment:
1. The applicant herein is stated to have been the owner of the vessel Vikram Prasad. He had preferred an appeal against the order dated 20-11-91 passed by the Addl. Collector of Customs, Marine & Preventive, Mumbai, who had ordered absolute confiscation of the vessel. The appeal bearing No. C/27/94-Bom. was disposed of by Final Order No. 467/94/WRB, dated 24-3-94 by which absolute confiscation was converted into confiscation with option to redeem the same on payment of fine of Rs. 75,000/-. Aggrieved by that order, the Revenue preferred an application for rectification of mistake which was allowed by Order No. 1321/94/WRB dated 25-7-94 and the order dated 24-3-1994 was recalled and the appeal fixed for fresh hearing. Subsequently, by the Final Order No.1780/94/WRB dated 29-9-94, the Tribunal upheld the order of absolute confiscation of the vessel.

2. The applicant submits that there is a mistake in the Tribunal's recall order dated 25-7-94 and prays that the error may be corrected and the order dated 24-3-94 by which the order of absolute confiscation was converted into one of confiscation with option to redeem, may be restored.

3. In spite of notice dated 13-2-2002 issued to the applicant, nobody appears on his behalf and hence we heard the departmental representative and perused the records. We find that the final order dated 29-9-94 was passed after recalling the earlier final order dated 24-3-94 considering that there was a mistake in the March, 1994 order.

The order of recall in the ROM application was passed on hearing both sides. The final order of September, 1994 upholding the order of absolute confiscation of the vessel was also passed after hearing both sides. Therefore, the matter has to be treated as having been set at rest by the final order dated 29-9-94 and it is not open to the applicant to keep on re-agitating the matter which has attained finality.