2020 (1) TMI 1329

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.... AND HON'BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Present for the appellant : Shri Priyojeet Chatterjee, Advocate Present for the respondent: Shri Sunil Kumar, Authorised Representative ORDER Per Bijay Kumar: This Miscellaneous Application has been filed by the Revenue seeking Rectification of Mistake (ROM) under Section 129B (2) of Customs Act, 1962 in the Final Order No. C/A/50777/....

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....ayer made to be issued by Additional Commissioner of Customs in place of Commissioner of Customs. 4. Regarding the second issue, we find that the issue regarding collection of duty, fine and penalty in respect of undeclared goods have also been set aside in the said Final Order inadvertently by the Tribunal. This is an apparent error on the part of the Tribunal and is rectifiable mistake under ....