Page 169 - ELT_15th May 2020_VOL 372_Part 4th

2020 ] GREAT EASTERN SHIPPING COMPANY LTD. v. DEPUTY COMMR. OF CUS. IMPORT 559

10. In view of the aforesaid, it is not necessary to go into the larger is-
sue as to whether the Tribunal has any power to review its own Judgments and
Orders. However, we must note that Ms. Desai did place reliance upon the deci-
sion of the Madras High Court in C.P. Aquaculture (India) Pvt. Ltd. v. President,
CESTAT [2010 (260) E.L.T. 501 (Mad.)] to submit that the Tribunal is not vested
with any such power of review.
11. For the aforesaid reasons, the substantial questions of law, as
framed, are liable to be answered in favour of the appellant and against the re-
spondent. The impugned order dated 19th April, 2007 is, hereby, set aside and it
is made clear that the earlier order dated 10th July, 1998 shall prevail. This shall,
however, not preclude the respondent from taking out appropriate proceedings
against the order dated 10th July, 1998, particularly since, we have not examined
the matter on merits, but we have merely held that the impugned order dated
19-4-2007, was an order in excess of jurisdiction.
12. Both the appeals are disposed of in the aforesaid terms. There shall
be no order as to costs.

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2020 (372) E.L.T. 559 (A.P.)
IN THE HIGH COURT OF JUDICATURE FOR ANDHRA PRADESH
AT HYDERABAD
M. Seetharama Murti and J. Uma Devi, JJ.
GREAT EASTERN SHIPPING COMPANY LTD.
Versus
DEPUTY COMMR. OF CUS. IMPORT
W.P. No. 46076 of 2018, decided on 27-11-2019
Import of Motor Ship - Demand (Customs) - Shipping vessel imported
in 2012 not included in Import General Manifest (IGM) - Also, bill of entry not
filed at time of importation - Penalties imposed for non-inclusion of vessel in
IGM and non-filing of bill of entry, deposited and manual bill of entry, seek-
ing procedural regularisation of import of vessel, as on 28-5-2012, at ‘Nil’ rate
of Customs duty, filed on 10-7-2018 - Petitioner arguing that deposit of penalty
absolves petitioner from discharging all of its liabilities in respect of import of
vessel into Indian waters - HELD : Order imposing penalties itself stating that
said order issued without prejudice to any other action as may be initiated,
pending against importers under any other provision of Customs Act, 1962 or
any other law for time being in force - Legal obligation to file bill of entry
even if vessel on import into Indian waters exempt from duty, not in dispute -
Imposition of penalty or direction to importer to pay charges to be for contra-
vention of provisions of Sections 30 and 46 of Customs Act, 1962 and not for
absolving or discharging importer from liability to present bill of entry in pre-
scribed form - Therefore, petitioner’s contention that once penalty imposed
and deposited, petitioner not required to present manual bill of entry and,
EXCISE LAW TIMES  15th May 2020  169