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        Case ID :

        2023 (6) TMI 908 - AT - Customs

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        Appellate Tribunal clarifies procedure for recall & rectification applications, emphasizes correct bench submission. Deputy Registrar warned for listing error. The judgment clarified that applications for recall of orders and rectification of mistakes before the Appellate Tribunal should be placed before the same ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Appellate Tribunal clarifies procedure for recall & rectification applications, emphasizes correct bench submission. Deputy Registrar warned for listing error.

                            The judgment clarified that applications for recall of orders and rectification of mistakes before the Appellate Tribunal should be placed before the same Bench that passed the original order. The court emphasized that only a mistake rectification application, not a recall of the order, should be submitted to the same Bench. The judgment warned the Deputy Registrar for a listing error and directed compliance with the order to ensure proper listing before the relevant regional benches. The appeal was ordered to be listed on July 03, 2023, in accordance with the previous Bench order.




                            Issues involved:
                            The issues involved in the judgment are related to the filing of applications for recall of orders and rectification of mistakes before the Appellate Tribunal, specifically focusing on whether such applications should be placed before the same Bench that passed the original order.

                            Summary:

                            1. The judgment discusses the sequence of events where an appeal was dismissed by a Division Bench, and subsequently, the appellant filed applications for recall of the order and rectification of a mistake in the order.

                            2. The office noted that only an application for rectification of mistake, not recall of the order, should be placed before the same Bench as per Section 129B (2) of the Customs Act and Rule 31(A) of the Tribunal's Procedure Rules.

                            3. It was highlighted that an application for recall seeks to recall the entire order, while a mistake rectification application aims to rectify a specific mistake in the order.

                            4. Referring to Rule 20 of the rules, it was emphasized that an appeal dismissed for default can be restored, but in cases decided on merits in the absence of the appellant, only a mistake rectification application is permissible.

                            5. The judgment pointed out that the rectification application should have been listed before the same Bench that dismissed the appeal, as both Members were available, but the office failed to do so.

                            6. Consequently, the judgment issued a strict warning to the Deputy Registrar responsible for the listing error and directed the Registrar to ensure compliance with the order by forwarding it to all relevant regional benches.

                            7. Finally, the judgment ordered the listing of the appeal on July 03, 2023, in line with the previous order issued by the Bench.
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                            ActsIncome Tax
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