2008 (9) TMI 316

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...., JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- This application filed by the applicant is for rectification of what the applicant considers to be 'apparent mistakes' in Final Order Nos. 812 & 813/2008, dated 30-7-2008 [2009 (234) E.L.T. 132 (T)] passed by this Bench in the captioned appeals. Moving this application, the learned Counsel submits that the Chemical Examiner's re....

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....fication of the goods had no bearing on the quantum of duty, if any, leviable thereon (the rival Tariff entries carrying the same rate of duty), it was not correct to issue a conditional direction to the Commissioner for de novo adjudication. It is submitted that the finding of misdeclaration recorded by the Bench against the appellant has the effect of tying the hands of Commissioner while orderi....

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....Egypt had, in fact, been cited by the appellant, but a finding to the contra was recorded in the final order. We have heard the JDR on this aspect also. We have found substance in this part of the application and, accordingly, we delete the following sentence from paragraph (6) of the final order. "It is their further grievance that certain instances of imports of identical goods from Egypt at ....

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....ms Act contains enabling provisions. If the importer is willing to furnish such security in the form of bank guarantee or otherwise as may be required by the authority, we see no reason why they should not be allowed to obtain provisional release of the goods. In the circumstances, we are inclined to insert the following paragraph [to be numbered (6A)] between paragraphs (6) & (7) of the final ord....