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Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related penalties.
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Delay in pronouncement resulting from heavy pendency does not, by itself, invalidate a Tribunal order; the High Court therefore declined to interfere on that ground. Rectification cannot be used to reappreciate evidence concerning transit declaration forms or movement of seized goods, because such review falls outside rectification jurisdiction; rejection of the application was sustained. Rule 26 permits penalties against persons dealing with excisable goods when they know or have reason to believe the goods are confiscable. Finding no lack of authority to exercise that discretion, the High Court rejected the penalty challenge and dismissed the appeals.
Delay in pronouncement resulting from heavy pendency does not, by itself, invalidate a Tribunal order; the High Court therefore declined to interfere on that ground. Rectification cannot be used to reappreciate evidence concerning transit declaration forms or movement of seized goods, because such review falls outside rectification jurisdiction; rejection of the application was sustained. Rule 26 permits penalties against persons dealing with excisable goods when they know or have reason to believe the goods are confiscable. Finding no lack of authority to exercise that discretion, the High Court rejected the penalty challenge and dismissed the appeals.
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