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2022 (6) TMI 318 - AT - CustomsRectification of mistake - mistake apparent on the face of record or not - applications have been filed by one Monika J Mody, claiming to be wife of Mr Jiten P Mody, on the ground that he had since been expired - Levy of penalties - HELD THAT - There is no provision, in section 129B(2) of Customs Act, 1962, for any person other than Commissioner of Customs or the other party to the appeal to apply for rectification of mistake. Application dismissed.
Issues:
Rectification of mistake in final order dated 14th December 2017 disposing off appeals against orders-in-original dated 30th November 2007 by Commissioner of Customs, Mumbai. Analysis: The judgment pertains to applications seeking rectification of a mistake claimed to be apparent in a final order dated 14th December 2017, which resolved various appeals against orders-in-original issued on 30th November 2007 by the Commissioner of Customs, Mumbai. The applications were filed in appeal numbers C/354/2008, C/358/2008, and C/363/2008, where Mr. Jiten P Mody challenged penalties imposed on him unsuccessfully. The applications were filed by Monika J Mody, claiming to be the wife of Mr. Jiten P Mody, who was noted to have passed away. The Tribunal noted that the appellants, including Mr. J.P. Mody, were not represented during the proceedings, leading to an ex parte disposal of the appeal on merit, with only further appellate proceedings offering a remedy. The Tribunal, after hearing the arguments of the Learned Counsel for the applicant and the Learned Authorised Representative, found that the applicant's locus standi in the proceedings was not acceptable. It was highlighted that there is no provision in section 129B(2) of the Customs Act, 1962, allowing a person other than the Commissioner of Customs or the other party to the appeal to apply for the rectification of a mistake. Consequently, the Tribunal dismissed the applications seeking rectification of the mistake in the final order dated 14th December 2017. The order was pronounced in the open court on 21st April 2022.
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