1989 (6) TMI 120 - AT - Customs

Appellant's Rehearing Application Dismissed Due to Notice Delivery Confirmation

HANDTEX Versus COLLECTOR OF CUSTOMS

HANDTEX Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 736 (Tribunal) Issues:- Service of notice of hearing on the appellant- Request for rehearing the appeal after notice not received- Applicability of case laws regarding rehearing appeals- Documentary evidence of notice delivery- Tribunal's inherent powers in restoring and rehearing appealsAnalysis:The judgment revolves around a miscellaneous application stemming from the Tribunal's earlier order where the appeal was disposed of on merits due to the appellant's absence at the hearing. The appellant sought a rehearing after claiming non-receipt of the notice of hearing. The application was supported by an affidavit, and the Tribunal decided to reopen the case in the interest of justice upon receiving communication from the postal authorities confirming the delivery of the notice.The appellant's representative argued for the appeal's restoration based on various case laws highlighting instances where appeals were reopened due to non-service of notices. However, the respondent contended that the notice was indeed served on the appellant. The Tribunal carefully considered the facts, including the documentary evidence of the notice's delivery provided by the postal authorities. The appellant failed to counter this evidence, leading the Tribunal to dismiss the application for rehearing.In its analysis, the Tribunal acknowledged its inherent powers, citing a Supreme Court judgment to support its authority in restoring and rehearing appeals. The Tribunal differentiated the present case from those cited by the appellant's representative, emphasizing the crucial documentary evidence of notice delivery. Ultimately, the Tribunal found no merit in the appellant's application, leading to the dismissal of the miscellaneous application for rehearing the appeal.