2008 (1) TMI 772

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..... Heard both sides. 2. The applicant filed this application for rectification of mistake in the Final Order dated 25-4-07 [2007 (217) E.L.T. 42 (Tri.-Del). The applicant raised various contentions that ld. Single Member has no jurisdiction to hear the case where amount of confiscated property is more than 10 lakhs. The applicant also submitted that the case law cited by the appellant though .....

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..... nnot raise the issue of jurisdiction of that bench specifically when the same was raised at the time of hearing. As per the provisions of the Customs Act, the Tribunal has power to rectify the mistake on record but the Tribunal has no power to review the order. The case laws cited by the applicant were noticed in the various paras of the judgment in particular para 4. The Hon ble Supreme Court in .....

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