Tribunal Rejects ROM Application Due to Time Limit, No Review Provision

The Tribunal dismissed the Rectification of Mistake (ROM) application, finding it not maintainable as it was filed beyond the six-month period allowed by Section 129B(2) of the Customs Act, 1962, from the date of the original order. The Tribunal clarified that there is no provision for filing a ROM application against its decision on a ROM application. Additionally, reviewing the original order was deemed impermissible under Section 129B(2) and established legal precedents. The ROM application was dismissed based on these grounds.

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Issues:
Rectification of mistake application under Section 129B(2) of the Customs Act, 1962.

Analysis:
The judgment involves a Rectification of Mistake (ROM) application filed against an earlier ROM application decision by the Appellate Tribunal. The Tribunal had allowed the Revenue's appeal in the initial order dated 17/06/2014. Subsequently, a ROM application was filed but was dismissed on 29/09/2014. Another ROM application was filed against this dismissal. The Tribunal, comprising Shri P.K. Jain and Shri S. S. Garg, heard both sides and examined the provisions of Section 129B(2) of the Customs Act, 1962.

The Tribunal noted that Section 129B(2) allows for the rectification of mistakes apparent from the record within six months from the date of the order. However, there is no provision for filing a ROM application against the Tribunal's decision on a ROM application. Therefore, the Tribunal found the subsequent ROM application to be not maintainable on this ground. Additionally, the Tribunal observed that the ROM application was filed on 01/06/2015, beyond the six-month period stipulated by Section 129B(2) from the date of the original order, further warranting dismissal.

Furthermore, the Tribunal emphasized that the nature of the application was to review the Tribunal's order dated 17/06/2014, which is not permissible under Section 129B(2) as per established legal precedents, including decisions by various Courts and the Supreme Court. Consequently, the Tribunal dismissed the ROM application based on the above grounds, affirming that it was not maintainable and filed beyond the statutory time limit, and that the review of the original order was not permitted under the relevant legal provisions.

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