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of <h1>Tribunal rejects rectification application, emphasizes deposit compliance</h1> <h3>HMT LTD. Versus COLLECTOR OF CUSTOMS & CENTRAL EXCISE</h3> The Tribunal rejected the appellant's application seeking rectification of a mistake in dismissing their appeal for non-deposit by the Regional Bench ... Rectification of mistake Issues:1. Jurisdictional error in dismissing appeal for non-deposit by Regional Bench instead of Special Bench.Analysis:The judgment pertains to an application seeking rectification of mistake in the order of the Tribunal regarding the dismissal of an appeal under Sec. 129E of the Customs Act, 1962 due to non-deposit of the required amount. The appellant argued that the dismissal should have been done by the Special Bench where the appeal was initially filed, not by the South Regional Bench. The appellant contended that jurisdictional error occurred as the Regional Bench lacked the authority to dismiss the appeal for non-deposit. The appellant emphasized that the Special Bench should have exclusive jurisdiction in such matters. The Tribunal, however, found no jurisdictional error in the dismissal by the Regional Bench and rejected the application for rectification.The Tribunal expressed surprise at the appellant's argument that the dismissal of a Special Bench appeal by the Regional Bench for non-deposit would amount to a jurisdictional issue. The Tribunal noted that it was unclear from the records how the Special Bench appeal was transferred to the Regional Bench, suggesting it might have been at the appellant's instance. The Tribunal highlighted that the Regional Bench did not delve into the substantive issues of the appeal but dismissed it solely for non-deposit as required by law. The Tribunal cited the relevant portion of its order emphasizing the necessity of depositing duty as a precondition for appeal and criticized the appellant, a Public Sector Organization, for negligence in handling the matter. The Tribunal concluded that even if there was a jurisdictional error, it could not rectify it by committing another error and exercising jurisdiction. Therefore, the application for rectification based on jurisdictional error was deemed misconceived and rejected by the Tribunal.In summary, the judgment addressed the issue of jurisdictional error raised by the appellant regarding the dismissal of their appeal for non-deposit by the Regional Bench instead of the Special Bench. The Tribunal found no merit in the appellant's argument, stating that the Regional Bench had the authority to dismiss the appeal for non-compliance with the deposit requirement. The Tribunal highlighted the importance of adhering to legal procedures and upheld the dismissal of the appeal under Sec. 129E of the Customs Act, 1962. The application for rectification was rejected by the Tribunal, emphasizing that the petition was based on a misconceived notion of jurisdictional error.
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