TaxTMI 
TaxTMI 
2014 (8) TMI 911
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....f dismissal and while filing appeal, an application has also been made to the Tribunal for rectification of mistake apparent from the above appeal order. He further submits that when the appeal came up for hearing before the Hon'ble High Court, the appellant has prayed leave of the Hon'ble Court to pursue the present Misc. Application before the Tribunal since that was pending, Hon'ble Court having granted leave, appellant is before Tribunal today. He also submitted that appeal before the Hon'ble High Court is reaching for hearing on 5th December, 2013. 2. Moving the Misc. Application, it was submitted by the learned Counsel that in Para 4 of the order, the Tribunal recorded that it was not inclined to consider valuation ....
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....annot be brushed aside. The adjudicating authority adopted comparable basis to enhance the value of the goods imported. 4. In the light of the aforesaid submissions, it was prayed by Shri Mathur, learned Advocate that the order passed by the Tribunal on 3rd April, 2013 may be rectified because the errors pointed out touches root of the matter. 5. On the other hand Revenue submitted that the very goods presented before the Court for physical examination in the witness of the other officers of the Court was a computer bag. A new bag is produced today by the appellant to make novel argument and gain sympathy of the court. Tribunal properly considered features of the bag produced before it during the course of appeal hearing. The bag pres....
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.... sides that judiciary has no ego and it is respected because it believes in self reform to uphold majesty of law. We have carefully gone through the order passed by us. We had examined the bag produced before us in the course of appeal hearing on 03.04.2013 in great detail. That was visible as computer bag to the nacked eye with different features therein including safety cushion to accommodate a laptop which is a delicate instrument being (electronic goods) with memory needing cushion for its resting. Order was passed upon physical examination holding the bag produced before us was computer bag. On the basis of material components, compartments available in the bag and its capability to accommodate laptop computer inside, that enabled us t....
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....rovision in that regard. So also want of jurisdiction to review could not be cured by waiver and court is no obliged to grant relief to a party disentitled to the same. It has further been reiterated in the case of Kalabharati Advertising Vs. Hemant Vimal Nath Narithania and others - (2010) 9 SCC 437 that unless that statute or rules so permit, a review application is not maintainable against judicial or quasi-judicial orders. In the absence of any provision in the stature granting an express power of review, it is manifest that a review cannot be made and order of review, if passed, is ultra vires, illegal and without jurisdiction [Vide Patel Chunibhai Dajibha Vs. Narayanrao Khanderao Jambekar - AIR 1965 SC 1457 and Harbhajan Singh Vs. Kar....