Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the application for rectification of mistake under Section 129B(2) of the Customs Act, 1962 was maintainable and whether any error apparent on the face of the record was made out.
Analysis: The application sought to substitute the correct statement of facts and grounds of appeal after the appeal had already been dismissed for filing defects, but the Tribunal found that the request did not disclose any error apparent on the face of the record in the Tribunal's order. The provision invoked empowers the Tribunal to amend its own orders when such an apparent error exists, and not to cure the applicant's own mistake in filing defective appeal papers. The Tribunal also noted continued lack of application of mind in pursuing rectification through the Departmental Representative rather than by proper application before the Tribunal.
Conclusion: The rectification application was not maintainable and was rejected.
Final Conclusion: The Tribunal refused to reopen or amend its earlier dismissal order and the rectification request failed.
Ratio Decidendi: Rectification under Section 129B(2) of the Customs Act, 1962 is confined to correcting errors apparent in the Tribunal's own order and cannot be used to remedy a party's filing mistake.