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TaxTMI 
TaxTMI 
TaxTMI 
2008 (11) TMI 249
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....ted 18-1-2008 passed by a Division Bench of the High Court of judicature at Bombay dismissing the writ petition filed by the appellants herein on the ground that it was not a fit case to exercise the Court's extraordinary jurisdiction. 3. The basic fact of the matter is not in dispute. 4. Appellant No. 1 which is a Charitable Tust runs a hospital on no profit basis. It imported certain equipments invoking the Notification 64/88-Cus. dated 1-3-1988 issued by the Government of India in terms whereof exemption from payment of custom duty was granted in respect thereof subject to an obligation that it would reserve 10% of the beds for patients from families having a income of less than Rs. 500/- per month and provision for free treatment ....
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....d Notification. Several other points were also said to have been urged before the Tribunal. 10. This Court, presumably, on the premise that Judges' record is final and if an apparent error has been committed by the Tribunal in not taking into consideration the contentions raised before it by the appellants, permitted it to withdraw the appeal with liberty to file an appropriate application before the Tribunal, stating : "Learned counsel states that several other points had been argued before the Tribunal which have not been taken note of by it. Learned counsel states that an appropriate application shall be filed before the Tribunal and seeks permission of the Court to withdraw the appeal. The appeal is dismissed as withdrawn accordi....
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....Entries 1 & 3 alternatively. 9. The factual position being distinct and different from the main matter heard by this Hon'ble Tribunal, the Hon'ble Tribunal ought to have appreciated the difference in the facts and ordered accordingly. The non-appreciation and/or improper appreciation of facts has resulted in an error apparent on the face of the record in the Order dated 19-1-2006. 10. The Hon'ble Tribunal has failed to appreciate that if the obligations under Entry 2 in the table annexed to Notification 64/88 is a continuing obligation, the compliance with the obligation will also be in the nature of a continuing compliance i.e. it will have to be measured over the entire useful life of the equipment and not at any periodic re....
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....egally and without jurisdiction in so far as it failed to take into consideration that all Tribunals had inherent power to recall their order. 14. Mr. Abhichandani, learned senior counsel appearing on behalf of the respondents, on the other hand, supported the impugned judgment. 15. Indisputably, the Tribunal considered the appeals preferred by the appellants along with the appeals preferred by two others. It has been contended before us that Dr. Balabhai Nanavati Hospital had filed Customs Appeal Nos. 61 and 62 of 2006 thereagainst before the High Court which had been allowed by an order dated 11-1-2007. 16. From the Tribunal which is the final Court of fact, an assessee is entitled to obtain a judgment wherein all its contentions have ....
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....stions are raised before the Court of law or Tribunal but not considered by it, and when it is brought to its notice, it is the only appropriate authority to consider the question as to whether the said contentions are correct or not. 20. For the aforementioned purpose the provisions of limitation specified in sub-section (2) of Section 129B of the Customs Act would not be attracted. We, however, do not mean to lay down a law that such an application can be filed at any time. If such an application is filed within a reasonable time and if the Court or Tribunal finds that the contention raised before it by the applicant is prima facie correct, in order to do justice, which is being above law, nothing fetters the judges hands from considerin....
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.... or the Tribunal, as the case may be, does not retain any jurisdiction in relation to setting aside of an award passed by it. In other words, upon the expiry of 30 days from the date of publication of the award in the gazette, the same having become enforceable, the Labour Court would become functus officio". 24. Yet again in Rabindra Singh v. Financial Commissioner, Cooperation, Punjab & Ors. [2008 (8) SCALE 242], this Court held : "17. What matters for exercise of jurisdiction is the source of power and not the failure to mention the correct provisions of law. Even in the absence of any express provision having regard to the principles of natural justice in such a proceeding, the courts will have ample jurisdiction to set aside an ex p....