2008 (4) TMI 244 - AT - Customs

Application for rectification of mistake - In the present case, the Tribunal observed that the clearance of goods by way of filing of Bill of Entry at CAF Patpargang is not mentioned under Rule 43A of the said Rules. The Tribunal has not accepted the submission of the learned Representative that passing of the goods through Nhava Sheva port is sufficient for compliance of Rule 43A no mistake apparent on the face of record - Accordingly, the application is dismissed

Summary

Issues:
Rectification of mistake in the Final Order passed by the Tribunal regarding the importation of drugs through specified places as per Rule 43-A of Drugs and Cosmetics Rules, 1945.

Analysis:
The applicant sought rectification of a mistake in the Final Order passed by the Tribunal related to the importation of drugs through specified places as per Rule 43-A of Drugs and Cosmetics Rules, 1945. The Tribunal's order highlighted the requirement that drugs must be imported into India through specific places mentioned in the rule, including Chennai, Calcutta, Mumbai, Cochin, Nhava Sheva, and Kandla. The Tribunal emphasized that the insertion of Kolkata as a place of importation was dated, and non-compliance with the rule constituted a violation. The representative of the appellant argued that the goods were brought through Nhava Sheva port, satisfying the rule's condition, and the Tribunal had not considered their written submission, citing a mistake in the Final Order. However, the Tribunal found that the place of filing the Bill of Entry was crucial for compliance with Rule 43-A, and the Tribunal's decision was based on this interpretation.

The learned DR representing the Revenue contended that the Tribunal had considered the applicant's submissions, and there was no error in the Final Order. They referenced decisions by the Hon'ble Supreme Court to support their argument. Upon further examination, it was found that the main contention of the applicant was that the goods were imported through Nhava Sheva port, fulfilling the rule's condition, regardless of the place of filing the Bill of Entry. The Tribunal's observation that the Bill of Entry was filed at CFS, Patparganj, not specified under Rule 43-A, was crucial. The Tribunal's decision was in line with the interpretation that the place of entry of goods on importation was significant, as per Section 46 of the Customs Act, 1962. The Tribunal's stance was supported by the Supreme Court's precedent that a mistake on the face of the record must be obvious and patent, which was not the case here. Consequently, the application for rectification was dismissed, affirming the Tribunal's Final Order.

In conclusion, the judgment delved into the intricacies of compliance with Rule 43-A of Drugs and Cosmetics Rules, 1945 concerning the importation of drugs through specified places. The Tribunal's decision was upheld based on the interpretation of the rule's requirements and the significance of the place of entry for imported goods. The legal analysis considered precedents set by the Hon'ble Supreme Court to determine the presence of a mistake on the face of the record, ultimately leading to the dismissal of the rectification application.