SIRAJ AHMED SHARIFF Vs. COMMISSIONER OF CUS., COCHIN

JUDGEMENT

(1.) IN these three ROM applications the revenue as well as parties are seeking rectification of Final Orders passed by this Bench in their respective appeals. The Final Orders passed in respect of three cases are noted herein below :

(2.) THE revenue now submits through their DR that Section 35C(2) is only a directory provision and not a mandatory provision.

(3.) ON a careful consideration of the submissions made by both sides., we notice that the Division Bench of the Honble High Court of Karnataka has already taken a view that the Tribunal should dispose off the ROM application within six months from the date of the Final Order and the if the said orders are not passed within six months, then the order becomes nullity. In view of this position, we notice that in all the three cases six months time has lapsed after the passing of the Final Order of the Tribunal. Therefore these ROM applications cannot be heard in terms of the citations noted above. The ROM applications are rejected following the ratio of the judgment of the Karnataka High Court noted supra.