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of <h1>Appeal admitted on scope of rectification powers under Section 129B(2) in customs appeals, substantial question of law</h1> HC considered whether the Tribunal could effectively re-hear customs appeals afresh by entertaining rectification applications and additional grounds ... Permission to Tribunal to re-hear the appeals afresh in the guise of applications for rectification and admission/examination of additional grounds in terms of Section 129B(2) of the Customs Act, 1962 - HELD THAT:- The appeal is admitted on the substantial question of law. The Learned Counsel appearing for the respondent waives service. 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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