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        Case ID :

        2020 (9) TMI 132 - AT - Customs

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        Tribunal sets aside charges due to lack of evidence, allowing appeal for fair decision. The Tribunal allowed the ROM application filed by M/s B.N. Thakkar & Co, setting aside charges under Regulation 10(d) of CBLR, 2018. The decision was ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Tribunal sets aside charges due to lack of evidence, allowing appeal for fair decision.

                            The Tribunal allowed the ROM application filed by M/s B.N. Thakkar & Co, setting aside charges under Regulation 10(d) of CBLR, 2018. The decision was based on the absence of evidence supporting the allegations and the lack of the alleged crucial statement provided to the appellant. The Tribunal found a mistake in its order, emphasizing the unsustainable nature of the decision to remand the matter without proper evidence. Consequently, the charges were set aside, and the appeal was allowed to rectify the error and ensure a fair decision based on available evidence.




                            Issues:
                            Rectification of mistake in Tribunal's order regarding charges under Regulation 10(d) of CBLR, 2018.

                            Analysis:
                            The ROM application was filed by M/s B.N. Thakkar & Co seeking rectification of a mistake in the Tribunal's order dated 04.06.2020. The applicant's counsel argued that while the order set aside all charges except under Regulation 10(d) of CBLR, 2018, the matter was remanded based on an alleged statement not provided to the appellant. The counsel contended that the Tribunal's decision relied on a statement not in their possession, leading to a mistake apparent on record. The Authorized Representative for the Respondent opposed the rectification, citing legal precedents. The Tribunal acknowledged the absence of the alleged statement and the lack of evidence to support the charges under Regulation 10(d) of CBLR, 2018. Consequently, the Tribunal found an apparent mistake in the order and allowed the ROM application, setting aside the charges under Regulation 10(d) and allowing the appeal.

                            The Tribunal's order highlighted the absence of the alleged statement crucial to the charges under Regulation 10(d) of CBLR, 2018. It noted that the Adjudicating Authority failed to counter the appellant's arguments and lacked evidence to establish pre-knowledge of the cargo's nature. The Tribunal emphasized that the charge was confirmed solely based on a statement not provided to the appellant, rendering the impugned order unsustainable. The Tribunal's decision to remand the matter for fresh adjudication after supplying a non-existing statement was deemed unimplementable due to the lack of evidence supporting the charge under Regulation 10(d). Consequently, the Tribunal allowed the ROM application, setting aside the charges under Regulation 10(d) and allowing the appeal.

                            In conclusion, the Tribunal recognized the mistake in directing a remand based on a non-existing statement crucial to the charges under Regulation 10(d) of CBLR, 2018. The Tribunal's decision to set aside the charges and allow the appeal was based on the absence of evidence supporting the allegations and the inability to provide the alleged statement to the appellant. The rectification of the order was deemed necessary to correct the error and ensure a fair decision based on the available evidence.
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                            ActsIncome Tax
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