2017 (10) TMI 189

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....ed the expansion claim and passed the following order on 10.09.2007:- "8.1 Having regard to above discussion and findings, I accept the expansion claim dt. 20.03.2007 filed by M/s Jai Industries, Near Adda Sarore, Bari Brahmana, Jammu under para 3(b)(ii) of Notification No.56/02 dt. 14.11.2002, (as amended), subject to the condition that party shall not reduce regular employment after claiming exemption and once such employment is reduced below one hundred and twenty five percent of the base employment limit, the party shall be debarred from claiming the exemption contained in this notification in future. However, the exemption availed by the party, prior to such reduction shall not be recoverable from them." On 11.12.2007, the adjudi....

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....d by CBEC. He also submitted a letter dt. 20.11.2006 in which they had informed the Department that they had engaged additional work force w.e.f. 01.09.2006 and were eligible for the benefit of notification from that date. As a result, the impugned corrigendum had altered their eligibility to 20.03.2007. 5. Heard the parties and perused the record. 6. We find that the impugned corrigendum has been issued after a period of 3 months. Admittedly, the corrigendum adversely affects the claim of the respondents and their date of eligibility to the notification undergoes change. In this background, the corrigendum cannot be said to be simply clarificatory. Besides, there is application of mind on the part of the adjudicating authority as to ....

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....eceived from the Law Ministry is reproduced below for your information and guidance. Law Ministry's Opinion Ministry of Law, Justice & C.A. Department of Legal Affairs 1......... 2........ 3........ 4. Commissioner of Customs is no doubt a quasi-judicial body required to work within the provisions of law. Neither the powers of review nor correction to the order is available under the Customs Act to the Commissioner of Customs to exercise such powers. He becomes functions officio after signing the adjudication order and, therefore, he cannot lay his hands again on the order. The corrigendum is tantamount to review of the decision which is not provided under Law, and therefore, we are of the view that this impugned order is....