9911796707
TMI Blog2007 (10) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... urnment in the matter. On perusal of the communication, we find that Commissioner of Customs has appointed Special Counsel on 22-10-2007 knowing very well that these matters will be heard on 25-10-07 for hearing of the application for rectification of mistake. On perusal of the hearing notice, it is said that we find that no adjournment request is to be granted, besides the directions of the Hon ble President for hearing of this application for rectification of mistake was listed before 3rd Member and it was adjourned for hearing these applications. Hence the request for grant of adjournment is declined and we take up the application for hearing. 2. On the question of rectification of mistake, the learned counsel appearing for the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held by the Member (T), or such document could be submitted subsequently also if details of the purchase/sale were disclosed by the concerned person on the spot as held by the Member (J) ? 3. Whether the law laid down by the Hon ble Supreme Court in case of Ambalal v. UOl reported, in 1983 (13) E.L.T. 1321 (SC) was applicable in a case falling under Section 123 of the said Act as held by the Member (J), or this judgment was not applicable as held by the Member (T) though Section 178A of the Sea Customs Act was pari material to Section 123 of the Said Act? 4. Whether 200 gold bars of Credit Suisse mark could be held to have been imported by ABN-Amro Bank in view of statement dated 24-10-99 of Shri Vijay D. Patel, statement dated 24-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order of the Bench referring difference of opinion has error for which rectification of mistake application can be heard by the Bench. 4. Learned DR on the other hand submits that the order of the Bench which refers the difference of opinion to the President for appointing a third member is not a final order. He submits that on the points of difference of opinion, as sought to be made by the applicant, are enshrined in the differing order which has been passed by the Bench. He also submits that this rectification of mistake application is premature. 5. Considered the submissions made by both the sides at length and perused the record. In order to come to the conclusion whether the order of difference of opinion of the Bench is a fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the [Commissioner of Customs] or the other party to the appeal . It can be noticed from the above reproduced sub-section that the Tribunal has power to rectify the mistake apparent from the record. The language of the section would indicate that mistake apparent from the record is to be in the order which has been passed by under Section 129B(1). We have come to the conclusion that the order, which indicates difference of opinion would not get attracted under the proviso to Section 129B(1) as an order and consequently under Section 129B(2) of the Customs Act. Any application moved to rectify the differing order w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
