1987 (10) TMI 158

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....poration (the appellants) for review/rectification of the mistake pointed out therein. We have heard Shri S.L. Aheja, Counsel for the petitioners and Smt. Saxena, Sr. D.R. for the respondent. 2. The mistake pointed out is this. Ground No. 5 in the Memorandum of Appeal, regarding which arguments had been submitted during the course of the hearing, has not been discussed and a finding recorded thereon in the Tribunal's order. On checking up the records, we find that it is so. Accordingly, we have to rectify this mistake apparent from the record in terms of Section 129B(2) of the Customs Act, 1962. On a consideration of the submissions of both sides, we direct that the following paragraph shall be inserted as paragraph 7 in our Order No.....

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.... Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open : Provided that nothing in this section shall apply to any act or proceeding to which the Indian Limitation Act, 1877 (15 of 1877) applies. (2) This section applies also to all Central Acts and Regulations made on or after the fourteenth day of January, 1887." The master....

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....4 hours. The intervention of Sunday could perhaps be sufficient cause for not delivering the manifest within the stipulated 24 hours. In view of this specific provision, the question of invoking Section 10 of the General Clauses Act does not, in our view, arise because it is not as if the limitation for filing the manifest was expiring on Sunday and the statute (the Customs Act) did not provide for this contingency. In any event, the relevance of this to the appellants' case has not been explained. Insofar as the appellant was concerned, he had nothing to do with the filing of the import manifest. What he was required to do was to present to the proper officer a bill of entry for home consumption or warehousing in the prescribed form in ter....