TaxTMI 
TaxTMI 
2026 (5) TMI 283
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.... [the Principal Commissioner]. During the pendency of this appeal, the appellant filed Customs Miscellaneous Application No. 50361 of 2025 for placing on record additional documents. This application was rejected on August 13, 2025 and the order is reproduced below : "The documents that are sought to be brought on record were not filed during the adjudicating proceedings and no good reason has been stated as to why the same could not be filed at that stage. The application is, accordingly, rejected." 3. Customs Appeal was ultimately decided by a Final Order dated December 08, 2025. 4. The issue that was raised in the appeal by the appellant was in connection with the 12 gold bars in respect of which the appellant had claimed ownership on the basis of a Will dated November 15, 2022 said to have been executed by late Mahesh Soni, brother of the appellant, in favour of the appellant. According to the appellant, the gold bars were the property of his brother late Mahesh Soni, proprietor of M/s B.S. Brothers and Industries, Jaipur and as his brother was suffering from multiple serious health issues and was informed by medical experts that his life expectancy was limited, ....
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.... the following suppliers: 1. Sh. Lalit Goyal, Proprietor of M/s Rainbow International. 2. Sh. Om Prakash, Proprietor of M/s Royal Impact. 3. Sh. Raghuveer Singh Shekhawat, Proprietor of M/s Muskan Trader. 4. Sh. Maheshwar Dayal Agrawal, Proprietor of M/s Shree Balaji Impex. Form GSTR 1: Form GSTR1 showing details of outward supplies of goods (particularly gold) made by the parties to M/s B S Brothers & Industries. Form GSTR 3B: Form GSTR 3B of the suppliers showing payment of tax collected from M/s B S Brothers & Industries. Receiver-wise summary in Form GSTR 1: Receiver-wise summary in Form GSTR 1 of M/s Muskan Traders, Shree Balaji Impex, M/s Shivansh Traders, M/s Royal Impex, M/s Rainbow International, M/s D.S. Brothers, wherein GSTIN 08GNMPS2050H2ZN of M/s B S Brothers & Industries is appearing which shows that all the said parties had made outward supplies to M/s B S Brothers & Industries and declared the said outward supplies in their GST Returns. Party ledgers: Party ledgers of M/s Muskan Traders, Shree Balaji Impex, M/s Shivansh Traders, M/s Royal Impact, M/s Rainbow International, M/s D.S. Brothers sho....
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....ansh Traders concerning the authenticity of the outward supplies of Gold Bars made to M/s B S Brothers & Industries." 6. The additional documents that were sought to be filed by the appellant relate to GSTR-2 of M/s B.S. Brothers and Industries showing details of purchases made by M/s B.S. Brothers and Industries from certain suppliers; Form GSTR-1 showing details of outward supply of gold made by the parties to M/s B.S. Brothers and Industriesl; Form GSTR-3B of the suppliers showing payment of tax collected from M/s B.S. Brothers and Industries; party ledgers showing transactions with M/s B.S. Brothers and Industries; tax invoices showing purchase of 12 kg gold by M/s B.S. Brothers and Industries; and certain affidavits. The appellant, therefore, prayed : "Therefore, it is humbly submitted that it is evident from the documents that the entire gold in question were originally procured by Late Sh. Mahesh Soni, a proprietor of M/s B.S. Brothers. Further, it is submitted that for deciding the legality of the impugned order passed by the Principal Commissioner of Customs (Preventive) New Customs House New Delhi - 110037, against the Appellant, it is imperative that the prop....
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....ecord in this order. To support his contention, learned special counsel placed reliance upon the judgment of the Tribunal in Commissioner of Central Excise, Belapur, Mumbai vs RDC Concrete (India) P. Ltd. [2011 (270) ELT 625 (SC)]. Learned special counsel also pointed out that there is no error apparent on the face of the record in the Final Order dated December 08, 2025. 10. The submissions advanced by Shri Rupesh Kumar, learned senior counsel for the appellant and Shri Gurdeep Singh, learned special counsel for the department have been considered. 11. The first issue that needs to be decided is whether there is an error apparent on the face of the record in the order dated August 13, 2025 by which the application filed by the appellant for bringing on record additional evidence was rejected. 12. To consider this issue, it will be necessary to examine rule 23 of the 1982 (Procedure) Rules that deals with 'production of additional evidence' and the relevant portion of the rule is reproduced below : "RULE 23. Production of additional evidence - (1) The parties to the appeal shall not be entitled to produce any additional evidence, either oral or documentary, before....
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....al: PROVIDED that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." 15. It is clear from the aforesaid provisions of sub-section (2) of section 129B of the Customs Act that the Tribunal has the power to rectify any mistake apparent from the record, if the mistake is pointed out by the Principal Commissioner of Customs or the other party to the appeal. 16. This section is para materia to section 254(2) of the Income Tax Act. 17. In Laxmi Electronic Corporation Ltd. vs Commissioner of Income Tax- 398 (Income Tax Reports) Vol 188 the Allahabad High Court, while examining the provisions of section 254(2) of the Income Tax Act held: ".....By way of illustration, take a case where an assessee files an appeal raising four grounds, which he urges at the hearing of the appeal. The Tribunal, however, dismisses the appeal only on ground No. 4. Would it not be open to the assessee in such a c....