https://www.taxtmi.com/caselaws?id=72234 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. en-us Thu, 21 Feb 1985 00:00:00 +0530 Sat, 14 May 2011 14:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72234 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. Case-Laws Customs Thu, 21 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72234