2022 (7) TMI 468

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....pellant-Department None appeared for the Respondent-Assessee ORDER Present order disposes of an application praying for rectification of mistake in final order No.A/52108/2021 dated 30 December, 2021 in Customs Appeal No.50928/2021 (SM) being filed by the Department. It is submitted that vide the aforesaid order, the appeal has been dismissed as withdrawn in view of Circular dated 22.08.2....

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....uest involved in the impugned application and that the subject matter is to be considered by the bench only, the presence of respondent-assessee is held to be not required, I hereby proceed to decide the application. 4. I have perused the Circular dated 22.08.2019 bearing F.No. 390/Misc./116/2017-JC issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Custom....

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....;5. The said perusal is abundantly clear that the instruction dated 22.08.2019 with reference to the monetary limits are not applicable to the Customs matters. Dismissing the impugned customs appeal as withdrawn based upon that Circular on the ground of monetary limit issue is therefore an error apparent on the record of the said final order. 6. Instruction issued by CBIC vide F. No. 390/Misc./....