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Issues involved: The issue involves a mistake apparent from the record in the final order passed by the Bench, specifically regarding the grounds raised in the appeal and the cancellation of Customs Duty Exemption Certificate (CDEC) affecting the benefit of Notification 64/88-Cus.
Summary: Issue 1: The application filed by M/s. Vijaya Diagnostic Centre & Cancer Hospital highlights a mistake in the final order passed by the Bench concerning the grounds raised in the appeal. The appellant argues that their grounds were not adequately addressed in the order, while the Respondent contends that the appeal was rejected on merits without any errors. The learned JCDR refers to the discussion on Issue No. 4 in the final order to support this position. Issue 2: The main issue revolves around whether the cancellation of the Customs Duty Exemption Certificate (CDEC) could apply retrospectively, leading to the denial of benefits under Notification 64/88-Cus to the importer. The Tribunal held that even if the CDEC was subsequently cancelled, the importer would be denied the benefit of the notification. It was also determined that once the CDEC was cancelled, the customs authorities could not question the cancellation based on principles of natural justice. Issue 3: The submissions made in the application primarily focus on documents related to the cancellation of CDEC. The appellant's grievance is that these aspects were not adequately considered in the final order. The Tribunal notes that the issue of CDEC cancellation was previously brought before the High Court of Andhra Pradesh, without success, as mentioned in the final order. It was reiterated that the customs authorities could not inquire into whether the cancellation of CDEC breached principles of natural justice. Issue 4: Upon review, the Tribunal did not find any errors in the final order as pointed out by the applicant. Consequently, the application was dismissed, affirming the original decision. *(Dictated in Court)*
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