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Issues: Review/Rectification of Mistake in Tribunal's Order
The Appellate Tribunal CEGAT, New Delhi heard an appeal on 13-7-1987 and issued an order on 13-8-1987. An application was filed for review/rectification of a mistake in the order. The mistake pertained to Ground No. 5 in the Memorandum of Appeal, which was not discussed in the order, necessitating rectification under Section 129B(2) of the Customs Act, 1962. Analysis: The mistake in the Tribunal's order was identified as the failure to discuss Ground No. 5 from the Memorandum of Appeal. The Tribunal acknowledged this error and proceeded to rectify it by inserting a new paragraph 7 in the order. This new paragraph addressed the issue raised in Ground No. 5 regarding the filing of documents on a specific date due to a holiday, which had not been previously discussed in the order. The submission made by the appellants' counsel was related to the relevant date for determining the applicable rate of duty concerning the filing of the bill of entry for goods clearance. The appellants argued that they could not file the bill of entry on 31-12-1978, a Sunday, due to it being a holiday. The respondent's Senior D.R. contended that the provisions of Section 10 of the General Clauses Act were not applicable in this case. The Tribunal carefully considered the submissions from both parties and analyzed the relevant legal provisions. Section 10 of the General Clauses Act, 1897, regarding computation of time, was examined in relation to the specific circumstances of the case. The Tribunal highlighted the provisions of Section 30 of the Customs Act, which allowed for delayed submission of the import manifest under certain conditions, including situations where there was sufficient cause for not delivering the manifest within the stipulated time frame. The Tribunal clarified that the appellants' obligation was to present a bill of entry for home consumption, not to file the import manifest. It emphasized that there was no statutory limitation for filing the bill of entry before 31-12-1978. The Tribunal concluded that Section 10 of the General Clauses Act was not applicable in this case, as the specific provisions of the Customs Act addressed the delayed submission of import manifests. Regarding the actual date of filing the bill of entry, the Tribunal noted that it was not explicitly clear from the record. However, it was established that the entry inwards of the vessel, relevant for determining the applicable rate of duty, was granted on 1-1-1979. Therefore, the Tribunal upheld the impugned order and dismissed the appeal based on these findings.
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