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Issues: Whether the withdrawal of the appeals by the advocate, in the circumstances of the case, gave rise to any mistake apparent from the record warranting recall of the Tribunal's earlier final order.
Analysis: The Tribunal held that the advocate who appeared for the applicants was empowered to withdraw the appeals and that the withdrawal was intentional, as reflected in the applicants' own averments before the High Court that they withdrew the appeals in the hope of pursuing the matter before another forum. The reliance placed on the principle that an unintentional lapse may be corrected was held inapplicable because the present case did not involve an inadvertent omission. The Tribunal also noted that its power under the procedural rules and Section 129B(2) of the Customs Act could not be invoked to recall a validly passed order in the absence of any mistake apparent on the face of the record.
Conclusion: The applications for rectification and recall were not maintainable and were rejected.