2025 (8) TMI 1155

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....llant Shri Ranjan Prakash and Shri Rajesh Singh, Authorised Representatives for the Respondent ORDER None has appeared for the appellants. Learned DR mentioned that he is ready with the submissions pursuant to the directions/warning served upon both the parties on last date of hearing vide daily order dated 03.07.2025. Copy of written submission is also placed on record. Learned DR has br....

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.... (iii) The ROM application has been decided vide the miscellaneous order No. 50578 of 2025 dated 19.06.2025 holding that the impugned Final Order dated 10.02.2025 has not considered the precedent decision in the case of Commissioner of Customs (Port) Kolkata vs. Twinkle Tradecom Private Limited reported as 2024 (5) TMI 472 (Tri.-Kol.) and that there has occurred a typographical error in referenc....

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....23.10.2024, however, no such permission/liberty is found recorded in the said order dated 23.10.2024. (vi) The said miscellaneous order has allowed the ROM based on the said submissions. However, there is no order recalling the said Final Order dated 10.02.2025. (vii) After Rectification of Mistake Application was allowed by the Bench at CESTAT Kolkata, the appeal was again liste....

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....thdrawn her vakalatnama vide letter dated 03.07.2025. 3. We have also perused the written submissions filed by the department today. It is mentioned therein that the reliance on the decision in Twinkle Tradecom Private Limited (supra) is misplaced. The final order dated 10.02.2025 has rather relied upon the binding judgement of Hon'ble Delhi High Court in Rama Krishna Sales Private Limited vs. ....