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    <title>2015 (12) TMI 530 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI dismissed the ROM application filed by M/s. Global Exim seeking clarification on a judgment cited by the Revenue, stating that the cited judgment was not relevant to the case. Additionally, the Tribunal dismissed the Revenue&#039;s ROM application seeking rectification of a final order, deeming it time-barred under the Customs Act, 1962. The Tribunal found that the nature of the prayer for clarification was not within the scope of the application and ultimately dismissed it due to lack of merit.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI dismissed the ROM application filed by M/s. Global Exim seeking clarification on a judgment cited by the Revenue, stating that the cited judgment was not relevant to the case. Additionally, the Tribunal dismissed the Revenue&#039;s ROM application seeking rectification of a final order, deeming it time-barred under the Customs Act, 1962. The Tribunal found that the nature of the prayer for clarification was not within the scope of the application and ultimately dismissed it due to lack of merit.</description>
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