Tribunal dismisses late ROM application citing statutory time limit importance.

The Tribunal dismissed the ROM application filed by the appellant as it was beyond the statutory timeframe prescribed under Section 129B of the Customs Act. The appellant's argument that the time limit should be counted from the date of receipt of the order was rejected, and the Tribunal emphasized the importance of adhering to the date of the order itself. The decision was supported by precedents from the Hon'ble High Courts of Karnataka and Delhi, highlighting the significance of complying with the prescribed time limit for filing such applications.

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Issues:
1. Maintainability of the ROM application filed by the appellant beyond the time limit prescribed under Section 129B of the Customs Act.

Analysis:
The appellant filed a ROM application against the Tribunal's order dated 21/8/2014. The appellant's counsel contended that the Tribunal's observation in the impugned order regarding the valuation issue was misunderstood. The appellant did not give up the valuation issue but chose not to press on it due to a strong case on merits. The Assistant Commissioner argued that the ROM application was not maintainable as it was filed on 9.6.2015, beyond the six-month limit prescribed by Section 129B of the Customs Act from the date of the order.

The appellant argued that the order was sent by speed post on 4.9.2014, received back by the Tribunal on 9.1.2015, and hence, the date should be counted from 9.1.2015. However, the Assistant Commissioner contended that the relevant date under Section 129B(2) is the date of the order, not the date of receipt or despatch. The Assistant Commissioner cited judgments from the Hon'ble High Courts of Karnataka and Delhi to support this argument.

The Tribunal analyzed Section 129B(2) of the Customs Act, which allows rectification of mistakes within six months from the date of the order. Relying on the decisions of the Hon'ble High Courts of Karnataka and Delhi, the Tribunal found that the ROM application was filed beyond the prescribed time limit. Consequently, the Tribunal dismissed the ROM application due to being filed beyond the statutory timeframe.

In conclusion, the Tribunal upheld the dismissal of the ROM application, emphasizing the importance of adhering to the statutory time limit prescribed under Section 129B of the Customs Act. The decision was based on the interpretation of relevant legal provisions and supported by precedents set by the Hon'ble High Courts.

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