Not following order of HC or SC amounts to rectifiable mistake/error

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.

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