2018 (1) TMI 474

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....ibaran, Additional Commissioner(A.R.) for Respondent ORDER Per: Ramesh Nair These rectification of mistake applications filed by the applicants raising various points, seeking rectification of orders passed by this Tribunal vide final order No. A/94409-94455/16/CB dated 06.12.2016. 2. Shri. Jhamman Singh, Ld. Counsel appearing on behalf of the applicants submits that by the said order, the Tribunal dismissed all the appeals. The said order suffers from various errors apparent on record on the following points:- In the written submission the applicant made a submission that Assistant Commissioner passed the order where the value of goods was above Rs. 2 lakhs and Additional Commissioner of Customs adjudicated the case wh....

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....as regard the issue of jurisdiction the applicants have never raised this issue from the stage of adjudication, Commissioner (Appeals) even in the ground of appeal filed before this Tribunal. First time this issue was raised in the written submission therefore non-consideration of the issue on jurisdiction does not lead to any error apparent on record. 4. We have carefully considered the submissions made by both sides. We find that as regard the issue raised regarding jurisdiction of the Adjudicating Authority, the same was neither raised before the lower Authorities nor even in grounds of appeal, therefore non-consideration of the same does not lead to error apparent on record in this Tribunal's Order dated 06.12.2016. We find that as r....