TaxTMI 
TaxTMI 
2001 (4) TMI 106
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....stions of law. The same was dismissed. This Court was moved in Customs Act Case No. 1 of 1996. By order dated 2nd September, 1996, it was observed that out of the four questions proposed, no question of law was involved, as regards three of them. So far as residual one is concerned, it was held that the same was a new question which cannot be raised for the first time. Thereafter an application was filed under Section 129B(2) of the Act before the Tribunal seeking rectification of certain purported mistakes in the order of the Tribunal. By impugned order, Tribunal held that there was no mistake apparent from the record which required rectification. 2.In support of the application, it has been submitted that the Tribunal went wrong in ana....
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.... accordingly as indicated in paragraphs 10 and 11 of the order. The case law cited by the applicants are distinguishable as the facts of the cases are different. We also find that this Tribunal in the case of Padigal Sriramula [1995 (77) E.L.T. 348] held that presumption under Section 123 of the Customs Act is not applicable when the seizure made not by the customs officer but by the Police. In the instant case foreign origin of the confiscated goods was indicated by Naveen Sahni in his statement. Some documents were produced subsequently which did not confirmed the identity of the confiscated goods. Sh. Batra in his statement also stated that the goods were not the same as they were supplied by him. Thus it was appreciation of evidence as ....
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....p; xxx xxx xxx 6.A bare look at the language of Section 129B(2) makes it clear that a mistake apparent from the record is rectifiable. In order to attract the application of the provision, the mistake must exist and the same must be apparent from the record. The power to rectify the mistake however does not cover cases where a revision or review of the order is intended. "Mistake" means to take or understand wrongly or inaccurately....
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....e one which is not an error which depends for its discovery on elaborate arguments on questions of fact or law. Similar view was also expressed in Satyanarayan Laxminarayan Hedge v. Mallikarjun Bhavanappa Tirumale, [AIR 1960 SC 137]. It is to be noted that the language used in Order XLVII, Rule 1 of the Code of Civil Procedure, 1908 (in short "CPC") is different from the language used in Section 129B(2) of the Act. Power is given to various authorities to rectify any mistake "apparent from record". In the CPC, the words are "an error apparent on the face of the records". The two provisions do not mean the same thing. The power of Tribunal under Section 129B(2) to rectify "any mistake apparent from the record" is undoubtedly not more than th....