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        Case ID :

        2000 (6) TMI 651 - AT - Customs

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        Rectification of mistake cannot cure defective appeal papers; only apparent errors in a tribunal order may be corrected. Rectification under Section 129B(2) of the Customs Act is limited to correcting an error apparent on the face of the Tribunal's own order; it cannot be ...
                          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.

                              Rectification of mistake cannot cure defective appeal papers; only apparent errors in a tribunal order may be corrected.

                              Rectification under Section 129B(2) of the Customs Act is limited to correcting an error apparent on the face of the Tribunal's own order; it cannot be used to cure a party's defective appeal papers or substitute a corrected factual statement after dismissal. As no apparent error in the dismissal order was shown, the rectification request was held not maintainable and was rejected.




                              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.


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                              ActsIncome Tax
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