2015 (10) TMI 1906

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....n, Advocate, for the Appellant. Shri D. Singh, DR, for the Respondent. ORDER The present rectification of mistake application stand filed in respect of Final Order No. 57720/2013-Cus. (Br), dated 26-9-2013 [2014 (301) E.L.T. 681 (Tri.-Del.)] vide which the redemption fine and penalty imposed upon the appellant was set aside and he was allowed to re-export the goods to the country from whe....

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....clearance for home consumption and for re-export and the Tribunal has accepted the appellant's prayer for re-export of the goods without imposition of any fine and penalty, the same relates to the final view of the Tribunal and cannot be held to be a mistake requiring any rectification. 4. We fully agree with the above contention of the learned Jt. CDR. Admittedly, the Tribunal while passi....