SINDHU CARGO SERVICES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS application is by the Commissioner of Customs, Coimbatore, the respondent in the appeal which was disposed of by the Tribunal vide Final Order No. 1539/2005, dated 6 -12 -2005. The Tribunal had directed the Commissioner to complete the enquiry against the CHA (appellant) and pass final order within a period of 4 months from 6 -12 -2005. It was also made clear that, in the event of any final order not being passed within the said period, the impugned order of suspension would stand set aside. In the present application stating the circumstances in which the application has been filed, the prayer is to allow a further period of 4 months for post -decisional hearing and disposal of the CHA's case. The application is under Rule 41 of the CESTAT (Procedure) Rules.

(2.) MOVING the application, ld. SDR reiterates the circumstances stated therein and also refers to a judgment of the Hon'ble High Court. The judgment cited by ld. SDR is one passed by the Hon'ble High Court on 3 -2 -2006 in CMA No. 87/2006 filed by the CHA against the Tribunal's final order ibid. The appeal was dismissed by the Hon'ble High Court. Ld. SDR has apparently cited the High Court's judgment in her endeavour to make out a case against the CHA in the present application. Ld. Counsel for the respondent opposes this application, by submitting that the final order passed by the Tribunal having already merged with the judgment of the High Court cannot be modified by the Tribunal. He has also adverted to the facts and circumstances of the case, while urging that the direction issued by this Tribunal be enforced against the applicant.

(3.) WE have given careful consideration to the submissions. We find that the Tribunal's final order stands upheld by the Hon'ble High Court in its appellate jurisdiction. The order has already merged with the High Court's judgment. It is beyond the powers of this Tribunal to modify an order which has already merged with the appellate court's order.