2022 (6) TMI 1453 - AT - Customs

Application for modification of the order dated 12 September 2019 passed by the Tribunal disposing of the appeals - HELD THAT - It is not in dispute that an Appeal has been filed before the Allahabad High Court against the aforesaid order of the Tribunal. This apart this application has been moved after a period of almost two and a half years from the date of passing of the order. Not only that the Tribunal has passed several orders on Miscellaneous Applications filed by the Appellant under Rule 41 of the CESTAT (Procedure) Rules 1982 - The present application therefore deserves to be dismissed. It is accordingly dismissed. Rectification of mistake - HELD THAT - An application for Rectification of Mistake can be moved within six months from the date of order as is contemplated under Section 129B of the Customs Act. The application therefore cannot be entertained. It is accordingly rejected.

Summary

Issues:
1. Modification of the order dated 12 September, 2019 passed by the Tribunal disposing of the appeals.
2. Rectification of Mistake application filed by the Department regarding the export of gold.

Analysis:

Issue 1: Modification of the Tribunal's Order
The application filed for the modification of the order dated 12 September, 2019, was brought before the Appellate Tribunal CESTAT ALLAHABAD. The Tribunal noted that an appeal had already been lodged before the Allahabad High Court against the said order. Additionally, the application for modification was submitted approximately two and a half years after the initial order. It was highlighted that the Tribunal had issued various rulings on Miscellaneous Applications filed by the Appellant under Rule 41 of the CESTAT (Procedure) Rules, 1982. Consequently, the Tribunal concluded that the application for modification was not tenable and deserved dismissal. Thus, the application was dismissed by the Tribunal.

Issue 2: Rectification of Mistake Application
The Department filed a Rectification of Mistake application concerning the export of 48.5 Kg of gold as per the order dated 12 September, 2019. The Department sought rectification of the alleged mistake on record, particularly regarding the direction to allow the export of gold to the appellant. The Tribunal pointed out that such rectification applications should be made within six months from the date of the order, as stipulated under Section 129B of the Customs Act. As the application was submitted beyond the prescribed timeline, the Tribunal held that it could not be entertained and subsequently rejected the Rectification of Mistake application. Therefore, the Tribunal declined to grant the requested rectification and dismissed the application in this regard.

In conclusion, the Appellate Tribunal CESTAT ALLAHABAD, through two separate judgments, addressed the issues of modification of the Tribunal's order and rectification of a mistake application, ultimately dismissing both applications due to various procedural and substantive reasons.