Tribunal recall power is limited: a merits-based dismissal below the customs threshold cannot be recalled.

The Tribunal's power to recall an earlier dismissal is confined to cases where an appeal was dismissed for default or without consideration of the merits. Where the appeal was dismissed at the admission stage after examining the facts and because the amount involved was below the statutory threshold under the Customs Act, 1962, the dismissal is not a mere non-appearance order. In such circumstances, the Tribunal has no power to recall and restore the appeal for hearing, and an application seeking recall is not maintainable. The recall and restoration request was therefore dismissed.

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Issues: Whether the Tribunal had power to recall its earlier order dismissing the appeal at the admission stage and restore the appeal for hearing.

Analysis: The earlier order showed that the appeal had been dismissed after consideration of the facts and on the ground that the amount involved was below the statutory threshold under the Customs Act, 1962. The earlier order was not a mere dismissal for default in appearance, nor was it an order passed without consideration of the merits. The Tribunal held that it has no power to recall such an order; recall is confined to orders dismissing an appeal for default or without consideration of the merits.

Conclusion: The application for recall and restoration was held not maintainable and was dismissed.

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