Commissioner Of Customs Airport And Administration v. M/S. N L Mullick And Co

RVWO No. 1 of 2021 IA No. GA 2 of 2021 with CUSTA 4 of 2019 GA No. 133 of 2019

IN THE HIGH COURT AT CALCUTTA

In appeal from its SPECIAL JURISDICTION (CUSTOMS) CIVIL APPELLATE JURISDICTION Commissioner of Customs (Airport and Administration)

Versus

M/s. N. L. Mullick & Co.

Before:

The Hon'ble Justice I. P. MUKERJI And The Hon'ble Justice MD. NIZAMUDDIN Date: 15th March 2021 Appearance:

Mr. B. P. Banerjee, Advocate for the appellant The Court: An affidavit of service is on record. None appears for the respondent.

The applicant Commissioner of Customs (Airport & Administration) seeks review and setting aside our order dated 8th July 2019. It appears from the averments made that learned counsel appearing for the applicant/appellant had made submissions on erroneous instruction or misinterpretation of the records that the impugned order of the tribunal had been complied with it. Since the department had accepted the order as represented, the appeal was dismissed. Now it appears that neither the department accepted the order of the tribunal nor tried to comply with it. Learned counsel acted with diligence and honestly but on wrong instructions. We treat this as an error apparent on the face of the record. For this reason we set aside our order dated 8th July 2019.

The appeal (CUSTA 4 of 2019) alongwith the stay application (GA No. 133 of 2019) are revived and restored to the original file. The present application for review (RVWO 1 of 2021) is allowed. The connected application (IA No. GA 2 of 2021) is disposed of accordingly.

(I. P. MUKERJI, J.) (MD. NIZAMUDDIN, J.) R. Bose