2002 (2) TMI 614 - AT - Central Excise

Summary

Issues:
Rectification of mistake (ROM application) under Section 129B(2) of the Customs Act, 1962 regarding the final Order No. 331/2001 dated 1-3-01.

Analysis:
The primary issue in this case revolves around the eligibility of importing a single machine under a project registered for Project Import of 3 machines under Heading 9801 of the Customs Tariff. The Asstt. Collector finalized the assessments provisionally under Heading 9801, denying the benefit of Project Import Regulation and classification under 9801 for the single machine import. The contention was that the Asstt. Collector had no authority to review and reverse the order on Registration of Project Import, and the legal procedure under Section 129D(2) should have been followed. The appellant argued that the Tribunal's order contained errors, including misinterpretation of the classification, violation of natural justice principles, and overlooking procedural assessments. The appellant sought rectification of these errors apparent from the record.

The Tribunal, after considering the submissions from both sides, found that no mistake had crept into their order. They emphasized that the power for rectification of mistakes under Section 129B(2) is narrow in scope and cannot be a power of revision. The Tribunal highlighted that to rectify a mistake, it must be apparent on the face of the record and not require detailed investigation or elaborate arguments. They cited legal precedents to support their stance that mistakes should be unambiguous and clearly evident without extensive debate. The Tribunal concluded that the errors alleged by the appellant did not meet the criteria for rectification under the Customs Act, 1962.

In light of the above analysis, the Tribunal dismissed the application for rectification of mistake, stating that no modification to the original order was necessary. The decision was based on the finding that the errors pointed out did not meet the standard of being apparent mistakes requiring rectification under Section 129B(2) of the Customs Act, 1962.