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2018 (6) TMI 1495 - AT - CustomsRectification of Mistake - case of appellant is that the Tribunal has passed the Final Order without dealing with several contentions which were strongly submitted during the hearing - Held that - It appears that the Tribunal sustained the impugned order passed by the lower Authority in toto and dismissed the appeals. It is also seen that the Final Order is not passed in limini or in any summary fashion. Detailed reasons have been given in the Final Order for each and every conclusion. ROM review of the appeal is not permissible.
Issues:
Rectification of mistake in a Final Order regarding the confiscation of goods and penalties. Analysis: The Miscellaneous Application for rectification of mistake was filed in relation to a Final Order where the appeals of several persons were decided, but only three appellants filed the present rectification application. The appeals of all the appellants were rejected in the Final Order. The appellants argued that the Tribunal did not consider several contentions during the hearing, including the classification of goods as "prohibited" instead of "restricted," the option to redeem confiscated goods, and the arbitrary valuation of goods by the Department. They claimed that the Tribunal made an apparent mistake in determining the offense and penalties. On the other hand, the Department justified the Final Order, stating that the Tribunal is not required to provide elaborate findings on every argument presented. The Tribunal upheld the impugned order of the lower Authority and dismissed the appeals with detailed reasons provided in the Final Order for each conclusion. The Tribunal emphasized that it is not necessary to discuss each argument individually, and only the cumulative effect needs to be considered, citing the case law of CIT vs Karam C. Thappar. The Tribunal also highlighted that a review of the appeal under the guise of rectification of mistake is not permissible, referring to various case laws such as Prajatantra Prachar Samity vs CIT, CIT vs McDowell & co Ltd., M/s Bhagat Construction Store vs CIT, and CIT Vs Malwa Texturising (P) Ltd. Consequently, the Tribunal found no merit in the rectification applications and dismissed them accordingly.
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