2004 (5) TMI 416 - AT - Customs

Summary

Issues: Time limitation for filing ROM application under Section 129B of the Customs Act, 1962.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Kolkata dealt with the issue of the time limitation for filing a Review of Order by the Appellant. The Respondent raised a preliminary objection, stating that the ROM application was time-barred under Section 129B of the Customs Act, 1962. The amendment to the Central Customs Law in 2002 substituted the time limit of four years with six months for rectifying mistakes apparent on record. The order in question was pronounced on 13-3-2000, while the amendment came into force on 11-5-2002, and the ROM application was filed on 13-6-2003. The Tribunal considered the argument of the Respondent to be substantial, concluding that the ROM application was filed after the period of limitation and thus time-barred.

The Appellant relied on certain judgments to support their case, including a Supreme Court case and the case of National Insurance Company v. Shanti Mishra and Ors. The Tribunal distinguished the facts of the National Insurance Company case, emphasizing that in the present case, procedural law amendments are prospective unless saved by a saving clause. As the ROM application was filed after the expiry of six months from the date of the amendment, the application for rectification of mistakes was deemed to be barred by limitation. Therefore, the Tribunal rejected the application for rectification of mistakes based on the time limitation issue.