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Issues involved:
Rectification of mistake in a Tribunal's Final Order regarding imposition of penalty on a Customs House Agent (CHA) without recording any finding in the order. Analysis: The judgment revolves around the rectification of a mistake in a Tribunal's Final Order concerning the imposition of a penalty on a Customs House Agent (CHA) without recording any finding in the order. The applicant, who is a CHA, raised concerns that the order only addressed the importer and did not mention any findings related to the CHA. The consultant for the applicant argued that all the findings in the order pertained to the importer and did not address the CHA's pleas. The Tribunal acknowledged the error and accepted the prayer for rectification. The Tribunal noted that the entire finding in the order related only to the importer, with no separate finding recorded for the CHA. Consequently, the application for rectification was allowed, and the appeal of the CHA was scheduled for a hearing on a specified date. This case highlights the importance of ensuring that all relevant parties are adequately addressed in legal orders and judgments. The Tribunal's acknowledgment of the mistake and subsequent decision to rectify it demonstrate the commitment to upholding procedural fairness and addressing errors promptly. The judgment underscores the need for thorough and accurate documentation in legal proceedings to avoid discrepancies and ensure that all parties receive due consideration and appropriate findings. The decision to allow the rectification application reflects the Tribunal's commitment to maintaining transparency and rectifying any oversights to uphold the integrity of the legal process.
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