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Issues involved: Application for rectification of mistakes in the final order passed by the Tribunal in Appeal No. C/254/1994.
Rectification of Mistakes: The appellants filed an application pointing out alleged mistakes in the final order. They claimed that certain grounds and case laws were not considered, and the Bench failed to distinguish facts from a previous case. The appellants argued that the Tribunal erred in not following a particular decision in their favor. However, the Tribunal found that all points raised were duly considered in the final order. The appellants' contention that the Tribunal failed to distinguish facts from a previous case was deemed unfit for rectification. It was clarified that the Tribunal's decision was based on relevant case laws and considerations, and the alleged mistakes were misconceived. Review of Final Order: The learned SDR cited a decision of the Calcutta High Court to support the argument that the Tribunal cannot review its final order under Section 129B(2) of the Customs Act. The High Court's decision emphasized that rectification cannot be equated with review, as review entails setting aside the order and passing a fresh one. The Tribunal also referred to its own decision, stating that seeking to change the entire decision amounts to review, which is not permissible under the law. It was concluded that allowing the application for rectification would render the final order untenable and necessitate a different decision, which is not in line with the provisions of the Customs Act. Dismissal of Application: After examining the contentions and legal precedents, the Tribunal found no apparent mistakes in the final order that warranted rectification. As a result, the application for rectification was dismissed, along with any related applications filed by the appellants. The decision was dictated and pronounced in open court, bringing the matter to a close.
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