https://www.taxtmi.com/caselaws?id=355239 An adjudicating authority, after completing adjudication, is functus officio and cannot file miscellaneous applications to transfer an appeal, seek expunction of records, or request adjournment in proceedings against its own order unless a statute expressly permits it. The Tribunal applied the procedural scheme under the CESTAT Procedure Rules and Section 129D of the Customs Act, 1962, which contemplates appellate action by an adjudicating authority only through statutory review directions. In the absence of any statutory basis for such intervention, the applications were held not maintainable and dismissed. en-us Wed, 17 Jan 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355239 An adjudicating authority, after completing adjudication, is functus officio and cannot file miscellaneous applications to transfer an appeal, seek expunction of records, or request adjournment in proceedings against its own order unless a statute expressly permits it. The Tribunal applied the procedural scheme under the CESTAT Procedure Rules and Section 129D of the Customs Act, 1962, which contemplates appellate action by an adjudicating authority only through statutory review directions. In the absence of any statutory basis for such intervention, the applications were held not maintainable and dismissed. Case-Laws Customs Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355239