2019 (10) TMI 1330

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....the face of record in Final Order No. 40046 of 2019, dated 10-1-2019 [2019 (366) E.L.T. 723 (Tri.-Chennai)]. 2.1 When the matter was taken up for hearing on 26-9-2019, Shri N. Viswanathan, Ld. Advocate appearing for the assessee, at the outset, drew our attention to Paragraph 12 of the impugned Final Order No. 40046 of 2019. It is his further contention that the tug boat in question cannot fall within the ambit of Customs Tariff Heading 8904 and that the tug boat is nothing but a work boat, which is a "self-propelled and ocean-going vessel". Ld. Advocate would also submit that the Bench has jurisdiction to entertain the appellant's application for rectification. 2.2 Ld. Advocate further contended that they had taken addition....

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....eading 8904 00 00 which is at Column No. 7; thus, seriously contended that even the additional grounds submitted by the appellant were not required to be considered independently. 3.3 With regard to the opinion of Dr. S. Narasimha Rao, Ld. AR contended that the same was filed by the assessee voluntarily without the Revenue calling for the same and hence, the same cannot be considered at this stage. He thus requested that the ROM application be dismissed. 4. We have heard the rival contentions and at the threshold, we have no hesitation to accept the legal position that the Bench has jurisdiction to entertain the above rectification application provided only the apparent errors are pointed out; it is quite clear that the allegati....

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....ubmission; the Revenue has gone by the appellant's own classification in the first available document viz., the Bill of Entry, where the classification is categoric and thus, based on such Bill of Entry, show cause notice was issued. Considering the reply, Order-in-Original has also been passed, which thereafter has been subjected to appeal, on which Final Order has also been passed only after considering the documents placed on record including the above Bill of Entry. At this stage, it is clear that even the Adjudicating Authority lacks jurisdiction as he has become functus officio. Now when argued differently, that too contrary to the basic document i.e., the Bill of Entry, it is difficult to accept since the argument runs counter to Bil....