https://www.taxtmi.com/caselaws?id=84304 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. en-us Thu, 08 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84304 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. Case-Laws Customs Thu, 08 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84304