https://www.taxtmi.com/caselaws?id=198500 A statutory appellate tribunal cannot recall or restore an appeal that was voluntarily withdrawn without reserved liberty to revive it later. A subsequent event, such as obtaining an export obligation discharge certificate, did not create a fresh basis to reopen the concluded withdrawal. The tribunal held that the cited principles on inherent jurisdiction and Rule 41 of the CESTAT (Procedure) Rules, 1982 did not apply on these facts, because no question arose of giving effect to the earlier order. Once the appeal stood withdrawn, the tribunal was functus officio, and recall in such circumstances would amount to abuse of process. en-us Tue, 16 Aug 2016 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198500 A statutory appellate tribunal cannot recall or restore an appeal that was voluntarily withdrawn without reserved liberty to revive it later. A subsequent event, such as obtaining an export obligation discharge certificate, did not create a fresh basis to reopen the concluded withdrawal. The tribunal held that the cited principles on inherent jurisdiction and Rule 41 of the CESTAT (Procedure) Rules, 1982 did not apply on these facts, because no question arose of giving effect to the earlier order. Once the appeal stood withdrawn, the tribunal was functus officio, and recall in such circumstances would amount to abuse of process. Case-Laws Customs Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198500