2013 (11) TMI 638

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....2) of the Customs Act by the respondent in the captioned appeal. According to the applicant, there are mistakes apparent from the record in Final Order No.940/2011 dt. 30/12/2011 passed by this Bench in Customs Appeal No.1975/2010. In his endeavour to substantiate this plea of the applicant, the learned counsel refers to the findings recorded in para 6.2 of the Final Order and also to the quantity....

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....ntries in the Shipping Bill. According to the learned counsel, this Tribunal's finding to the contra discloses an apparent error, which needs to be rectified under Section 129B(2) of the Act. 2. The learned Superintendent(AR) representing the Department (appellant in the appeal) submits that, in the EDI system, the data are furnished by the party and the same are entered in the relevant documen....

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....ad been committed by the assessing authority. It is submitted that even the request for correction of mistake under Section 154 of the Act was made by the exporter, belatedly, long after the exportation. In such circumstances, according to the learned Superintendent(AR), the present application filed by the party is only liable to be dismissed. 3. I have given careful consideration to the submi....