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Rectification of mistake in the Tribunal's Final Order regarding the application of a specific judgment in a customs case. Analysis: The case involved an application by M/s. Airport Authority of India for the rectification of a mistake in the Tribunal's Final Order. The issue revolved around the eligibility of the Appellants to the benefit of Notification No. 21/2002-Cus. without producing the requisite certificate at the time of goods clearance. The Senior Advocate for the Appellants argued that the Tribunal erred in not following the judgment of the Supreme Court in a specific case, which supported their position. They contended that the Tribunal should have applied the earlier Supreme Court judgment instead of a more recent one. The Advocate highlighted the mistake on the Tribunal's part for not providing reasons for not applying the earlier judgment. The Senior Counsel submitted detailed points of distinction between the cases to support their argument. The Senior Counsel also presented a list of case laws on various points related to the issue, including cases where appeals were allowed despite subsequent fulfillment of conditions, significance of following proper procedure, and judicial discipline. On the other hand, the Departmental Representative opposed the prayer for rectification, stating that the Tribunal had considered all submissions and emphasized strict compliance with conditions for availing exemption benefits. The representative argued against rehearing the appeal under the Customs Act. The Tribunal considered the arguments from both sides and referred to a Supreme Court case regarding rectification of mistakes. It was highlighted that rectification of mistake should involve obvious and patent errors, not debatable points of law. The Tribunal cited a previous case where it was held that rectification does not encompass correcting an alleged error of judgment. The Tribunal concluded that the issue raised by the Applicants was debatable and not a mistake apparent from the record. Therefore, the application for rectification was dismissed, emphasizing that rectification is not a means to re-hear and re-decide a case. In summary, the judgment focused on the application for rectification of a mistake in the Tribunal's Final Order concerning the interpretation and application of specific judgments in a customs case. The Tribunal emphasized that rectification is not a mechanism to revisit debatable legal points and reiterated the importance of strict compliance with legal conditions for availing benefits under exemption notifications.
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