Finality after recall and fresh hearing barred restoration challenge to the earlier confiscation order.

A tribunal order converting absolute confiscation into confiscation with an option to redeem was recalled on a rectification application after hearing both sides, and a fresh final order then reaffirmed absolute confiscation. Because the matter was heard again and finally decided, the controversy attained finality and could not be reopened through a repeated challenge to the recall order. The request to restore the earlier order was therefore rejected, and the miscellaneous application was dismissed.

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Issues: Whether the applicant could seek restoration of the earlier order after the Tribunal had recalled it on a rectification application and subsequently passed a final order upholding absolute confiscation of the vessel.

Analysis: The Tribunal noted that the earlier order converting absolute confiscation into confiscation with an option to redeem had been recalled on the Revenue's rectification application after hearing both sides. A fresh final order was then passed, again after hearing both sides, upholding absolute confiscation. In these circumstances, the controversy had attained finality and could not be reopened by repeated challenge to the recall order.

Conclusion: The request to restore the earlier order was rejected, and the misc. application was dismissed.

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