Final affirmation of confiscation, fine and penalty bars a later remand in the connected Revenue appeal.

Where an order-in-original confirming confiscation, fine and penalty had already been finally upheld in the importer's appeal, a later remand of the Revenue appeal for fresh consideration on the same issue could not stand. The Tribunal treated the contrary disposal as an apparent mistake, noting that the respondents had not received notice of hearing in the Revenue appeal and that the matter had been proceeded with ex parte. The rectification application was allowed, the remand order was recalled, and the Revenue appeal was dismissed.

---

---

Issues: Whether the later order remanding the Revenue appeal could stand when the importer's appeal had already been finally decided and the order-in-original confirming confiscation, fine, and penalty had been upheld.

Analysis: The records showed that the importer's appeal against the same order-in-original had already been heard and dismissed, and the fine and penalty imposed under the order-in-original had been confirmed. In that situation, the subsequent disposal of the Revenue appeal as if the matter were still open for de novo reconsideration was inconsistent with the earlier final decision. The respondents also showed that they had not received notice of hearing in the Revenue appeal, supporting the contention that the matter had been decided ex parte and that the earlier disposal did not reflect the correct procedural position.

Conclusion: The rectification application was allowed, the later remand order was recalled, and the Revenue appeal was dismissed.

Final Conclusion: The Tribunal held that, once the confiscation, fine, and penalty had already been upheld in the importer's appeal, no subsequent remand for enhancement could be sustained in the Revenue appeal.

Ratio Decidendi: When an order-in-original has already been finally affirmed in an earlier appeal, a later appeal arising from the same order cannot be remanded for fresh consideration on the same issue, and any contrary disposal constitutes an apparent mistake amenable to recall.

---