Inherent procedural power supports modification and remand for fresh consideration of Customs House Agent licence renewal.

The Tribunal treated Regulation 41 of the CESTAT (Procedure) Rules and the inherent power recognised in section 151 of the Code of Civil Procedure as permitting further orders to give effect to its earlier decision and secure justice. On that basis, it modified the prior final order because subsequent developments and the hardship from denial of renewal justified reconsideration. The matter was remanded to the Commissioner of Customs (Preventive), Jodhpur, for fresh examination of the Customs House Agent licence renewal request in accordance with law after hearing the appellant.

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Issues: Whether the earlier final order could be modified in exercise of procedural and inherent powers, and the matter remanded to the Commissioner for reconsideration of renewal of the Customs House Agent licence.

Analysis: Regulation 41 of the CESTAT (Procedure) Rules was treated as empowering the Tribunal to pass further orders to give effect to its orders and to advance the cause of justice. Section 151 of the Code of Civil Procedure, 1908 was also relied upon as recognising the Court's power to make orders necessary in the interest of justice. In view of the subsequent developments and the hardship caused by denial of renewal, the earlier order was considered fit for modification so that the licensing authority could re-examine the renewal request in accordance with law and after hearing the appellant.

Conclusion: The modification was allowed and the appeal was remanded to the Commissioner of Customs (Preventive), Jodhpur, for reconsideration of renewal of the licence in accordance with law.

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