https://www.taxtmi.com/caselaws?id=82503 The majority held that the application for Rectification of Mistake (ROM) was not maintainable under the Customs Act, 1962, as the Tribunal lacked the power to review its own orders. They found no failure of natural justice in the dismissal of the appeal as time-barred due to a two-day delay and absence of an application for condonation of delay. The Tribunal's decision to dismiss the appeal was upheld, and the ROM application was consequently dismissed. en-us Mon, 25 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82503 The majority held that the application for Rectification of Mistake (ROM) was not maintainable under the Customs Act, 1962, as the Tribunal lacked the power to review its own orders. They found no failure of natural justice in the dismissal of the appeal as time-barred due to a two-day delay and absence of an application for condonation of delay. The Tribunal's decision to dismiss the appeal was upheld, and the ROM application was consequently dismissed. Case-Laws Customs Mon, 25 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82503