Tribunal revises Final Order, retains 6 appeals on Bills of Entry, corrects language, schedules special hearing

The Tribunal modified Final Order No.28-59/12, retaining only 6 appeals related to Bills of Entry out of 38 initially numbered due to a registry error. The remaining appeals were disposed of, correcting the order language from "dismissed as infructuous" to "disposed of for the record." Additionally, due to the substantial refund amount of approximately Rs.3.97 crores involved in the 6 appeals, the Tribunal agreed to an out-of-turn disposal, scheduling a special hearing without further notice.

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Issues:
1. Modification of Final Order No.28-59/12 regarding dismissal of appeals.
2. Out-of-turn disposal of 6 appeals related to Bills of Entry.

Analysis:
1. The appellant sought modification of a part of Final Order No.28-59/12 dated 24.1.2012, claiming that 32 appeals were dismissed as infructuous, though they had not filed any such appeals concerning the assessment of 32 Bills of Entry. Upon review, it was found that out of 38 Bills of Entry, only 6 were appealed to the Tribunal. The Registry mistakenly numbered all 38 appeals, leading to confusion. Consequently, the Tribunal retained only the 6 appeals pertaining to Bills of Entry and decided to dispose of the remaining appeals. The phrase "dismissed as infructuous" in the order was replaced with "disposed of for the record," and certified copies of the amended final order were directed to be issued.

2. The second issue concerned the out-of-turn disposal of the 6 appeals. The appellant's consultant highlighted that the total refund claimed on these Bills of Entry amounted to approximately Rs.3.97 crores, which was undisputed. Recognizing the significant financial implications, the Tribunal agreed to the request for out-of-turn disposal and scheduled the 6 appeals for a special hearing on 28.1.2013. No further notice was deemed necessary.

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