Appeal admitted on scope of rectification powers under Section 129B(2) in customs appeals, substantial question of law

HC considered whether the Tribunal could effectively re-hear customs appeals afresh by entertaining rectification applications and additional grounds under Section 129B(2) of the Customs Act, 1962. HC admitted the appeal, holding that the issue raised a substantial question of law requiring examination, particularly on the limits of the Tribunal's powers in rectification proceedings. The respondent's counsel waived formal service of notice, allowing the matter to proceed without further procedural delay. No final determination on the legality of the Tribunal's approach was made at this stage.

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The Bombay High Court admits an appeal raising a substantial question of law on the scope of the Customs, Excise and Service Tax Appellate Tribunal's powers under Section 129B(2) of the Customs Act, 1962. The key issue framed is: "Whether on the facts and in the circumstances of the case and in law, Section 129B(2) of the Customs Act, 1962 permits the Tribunal to re-hear the appeals afresh in the guise of applications for rectification and admission/examination of additional grounds?" The case thus concerns whether the rectification of mistake jurisdiction under Section 129B(2) can be used to effectively reopen and rehear appeals, including by admitting or examining additional grounds, rather than being confined to correcting apparent errors. The respondent's counsel waives service.

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