Inherent procedural power cannot recall a final merits order where the statute and rules already provide specific remedies.

The Tribunal held that Rule 41 of the CEGAT (Procedure) Rules, 1982 is only a general procedural power to secure the ends of justice and regulate proceedings, and does not confer review or recall jurisdiction over a final order passed on merits. Because the Customs Act, 1962 and the Rules already provided specific remedies for dismissal for default, restoration, and ex parte disposal, inherent power could not be invoked to reopen the merits order. The application to recall the earlier order and restore the appeal was therefore not maintainable.

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Issues: Whether the Tribunal had inherent or ancillary power under Rule 41 of the CEGAT (Procedure) Rules, 1982 to recall a final order passed on merits and restore the appeal, when the appellant had not appeared on the hearing date.

Analysis: The Tribunal noted that the Customs Act, 1962 and the CEGAT (Procedure) Rules, 1982 contained specific provisions for appellate orders, dismissal for default, restoration of appeals dismissed for default, and ex parte disposal, but no provision authorising review or recall of an appeal decided on merits. Rule 41 was held to be a general procedural power meant to secure the ends of justice and regulate proceedings, and not a source of review jurisdiction where the statute and rules had already occupied the field. The analogy drawn from income-tax decisions was found inapplicable because those cases dealt with the absence of an express restoration provision, whereas the present rules expressly provided the relevant remedies. The Tribunal further held that inherent power cannot be invoked where a specific statutory provision governs the matter, and that allowing the application would amount to an impermissible review of its earlier order.

Conclusion: The Tribunal had no power to recall the earlier merits order or restore the appeal, and the application was not maintainable.

Final Conclusion: The request to set aside the earlier dismissal failed because the Tribunal's procedural powers did not extend to reviewing a final order passed on merits in the absence of express statutory authority.

Ratio Decidendi: Inherent or ancillary procedural power cannot be used to recall or review a final order passed on merits where the statute and rules specifically provide the available remedies and do not confer review jurisdiction.

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