Tribunal dismisses Ingram Micro's recall request in duty rate dispute appeal

The Tribunal dismissed M/s. Ingram Micro India Pvt. Ltd's application for recall and fresh resolution of a dispute in Appeal No. C/85678/2015, challenging the classification and duty rate. Despite withdrawing an appeal under the Customs Act, 1962, the Tribunal found the subsequent application without express permission from the Supreme Court to be presumptuous and declined to entertain it. Emphasizing the exhaustion of appellate remedies and the hierarchy of authorities, the Tribunal underscored the importance of following legal procedures and permissions, ultimately dismissing the application.

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Issues:
- Application for recall and fresh resolution of dispute in Appeal No. C/85678/2015 against Order-in-Original CAO No. CC-RS/08/2014-15 ACC (Adj) (I) dated 28th November 2014.
- Challenge to the classification and consequent rate of duty adopted by the assessing officer.
- Appeal filed before the Hon’ble Supreme Court on 9th of December 2016.
- Withdrawal of appeal under section 130E of Customs Act, 1962 on 3rd March, 2017.
- Entertaining an application without express permission from the Hon’ble Supreme Court.

Analysis:
The judgment pertains to an application by M/s. Ingram Micro India Pvt. Ltd seeking a recall and fresh resolution of a dispute in Appeal No. C/85678/2015 against an Order-in-Original dated 28th November 2014. The challenge in the appeal was related to the classification and consequent rate of duty determined by the assessing officer. The Tribunal noted that the applicant had previously filed an appeal before the Hon’ble Supreme Court on 9th December 2016, following an order of the Tribunal. It was highlighted that another entity's appeal, disposed of by the same final order, was recalled upon application for rectification of mistake, resulting in an alteration of the outcome. The applicant argued for a similar outcome in their case.

However, it was observed that the applicant had initially taken recourse to appellate remedy under section 130E of the Customs Act, 1962 but subsequently withdrew the appeal on 3rd March 2017 before it could be heard and disposed of. The Tribunal emphasized that the withdrawal of the appeal after invoking the jurisdiction of the Hon’ble Supreme Court without express permission to do so would be a presumptuous act undermining the superior authority. The Tribunal deemed it inappropriate to entertain the application without explicit permission from the Hon’ble Supreme Court.

The judgment highlighted that the sequence of events indicated that the appellate remedies available to the aggrieved entity had been exhausted. The withdrawal of the appeal without permission to rectify a mistake in the appealed order was considered an inappropriate course of action. The Tribunal emphasized the importance of respecting the hierarchy of authorities and declined to entertain the application under such circumstances. The judgment concluded by dismissing the application on the grounds discussed, emphasizing the need for adherence to legal procedures and permissions from higher authorities.

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