COMMISSIONER OF CUSTOMS (PORT), CALCUTTA Vs. ROSHNI

JUDGEMENT

(1.) HEARD Shri T.K. Kar, SDR for applicant and Shri P.C. Jain, Consultant for Respondent. Shri Kar submits that the case was remanded to Adjudicating Authority for deciding the appellants request for re -export of the goods. The Revenue/Applicant made a reference to Honble High Court of Kolkata. He submits that the operation of order dated 30th January, 2003 may be stayed. In reply, learned Advocate for non -applicant submits that the application is not maintainable and the order cannot be stayed. He submits that the application may be rejected.

(2.) NO proceedings are pending before this Tribunal and in the absence of any proceedings, the miscellaneous application is not maintainable. The appeal was finally decided by this Tribunal on 30th January, 2003 and after that this Tribunal became defunct to pass any order.

(3.) IN view of above discussion, the application filed by Revenue is not maintainable.