IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 Cus.Appeal.No. 1 of 2005() -------------------------- AGAINST THE ORDER DATED 14/06/2004 IN MISC.ORDER NO.389/2004 IN C/ROM.11/04 & C/187/03 of CUSTOMS, EXCISE&SERVICE TAX APP. TRIBUNAL, SOUTH ZONAL BENCH AT BANGALORE. .................... APPELLANT:- ------------------ COMMISSIONER, CENTRAL EXCISE & CUSTOMS, CALICUT COMMISSIONERATE, CALICUT. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENT: --------------------- M/S.C.M.ABDUL RAZAK, CHITAL MANNIL, THRIKKALANGODE. MANJERI. BY THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 22/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ========================= C.U.Appeal No. 1 of 2005. ========================= Dated this the 22nd day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T This appeal is filed against a consent order passed by the Tribunal wherein the Tribunal held that the Deputy Commissioner who passed the order had no pecuniary jurisdiction to issue the order appealed against. The Tribunal set aside the impugned order and directed the concerned officer to pass final orders within a time frame. The Tribunal found that only arithmetic mistakes can be corrected. The appellant's case is that the Deputy Commissioner was fully competent to decide the case both as per statute and also as per executive instructions. We do not find any ground to interfere with the order on the questions of law raised. Since the matter is pending C.U.Appeal No. 1 of 2005. 2 consideration, the time for compliance is extended by four months from today. The appeal is dismissed as above. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-