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2015 (9) TMI 1363 - AT - CustomsRectification of mistake - Held that - There is no provision for filing ROM application against the order of the Tribunal deciding a ROM application. On this ground, the application filed by the applicant is not maintainable. - ROM order was passed on 29/09/2014 and the order was dictated in the court in the presence of the advocate for the applicant. As per the provisions of Section 129B(2) ROM application can be filed within six months from the date of the order. We find in the present case, the said order was passed on 29/09/2014 and the ROM application has been filed on 01/06/2015. Thus, the application has been filed beyond the period of six months stipulated under Section 129B(2). On this ground also the ROM application needs to be dismissed. - Decided against assessee.
Issues:
Rectification of mistake application under Section 129B(2) of the Customs Act, 1962. Analysis: The judgment involves a Rectification of Mistake (ROM) application filed against an earlier ROM application decision by the Appellate Tribunal. The Tribunal had allowed the Revenue's appeal in the initial order dated 17/06/2014. Subsequently, a ROM application was filed but was dismissed on 29/09/2014. Another ROM application was filed against this dismissal. The Tribunal, comprising Shri P.K. Jain and Shri S. S. Garg, heard both sides and examined the provisions of Section 129B(2) of the Customs Act, 1962. The Tribunal noted that Section 129B(2) allows for the rectification of mistakes apparent from the record within six months from the date of the order. However, there is no provision for filing a ROM application against the Tribunal's decision on a ROM application. Therefore, the Tribunal found the subsequent ROM application to be not maintainable on this ground. Additionally, the Tribunal observed that the ROM application was filed on 01/06/2015, beyond the six-month period stipulated by Section 129B(2) from the date of the original order, further warranting dismissal. Furthermore, the Tribunal emphasized that the nature of the application was to review the Tribunal's order dated 17/06/2014, which is not permissible under Section 129B(2) as per established legal precedents, including decisions by various Courts and the Supreme Court. Consequently, the Tribunal dismissed the ROM application based on the above grounds, affirming that it was not maintainable and filed beyond the statutory time limit, and that the review of the original order was not permitted under the relevant legal provisions.
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