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Not following order of HC or SC amounts to rectifiable mistake/error
Case Law Details
- Case Name
- Vedanta Ltd Vs Commissioner of Customs (Export) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Vedanta Ltd Vs Commissioner of Customs (Export) (CESTAT Kolkata)
It is the settled position of law that not following the order of the Hon’ble High Court or the Hon’ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 of the Customs Act, 1962. It is strange that in the second round and in the impugned order, the First Appellate Authority has ignored its own earlier order which has attained finality and thereby sustained a tangential order of lower authority.
Further, as claimed by the appellant the provisional assessments ha...
