Second rectification applications under customs law are not maintainable once an earlier rectification request has been decided.

A second application for rectification of an order passed on an earlier rectification request under Section 129B(2) of the Customs Act is not maintainable. The settled view applied by CESTAT is that once a rectification application has been decided, a further attempt to seek correction of that rectification order is impermissible. The Tribunal relied on prior Larger Bench rulings taking the same approach and dismissed the second rectification application.

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Issues: Whether a second application for rectification of an order rejecting an earlier rectification application under Section 129B(2) of the Customs Act, 1962 is maintainable.

Analysis: The Tribunal followed the settled view that a further rectification application seeking correction of an order already passed on a rectification request is not maintainable. Reliance was placed on the earlier Larger Bench ruling holding such second rectification applications to be impermissible, and on another Larger Bench taking the same view.

Conclusion: The second rectification application was held to be not maintainable and was dismissed.

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