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TMI Blog2014 (1) TMI 1644X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For the Appellant : Jatin Singal, Advocate For The Respondent : Amresh Jain, DR ORDER Ms. Archana Wadhwa, Judicial Member - The present ROM applications stand filed by the applicant in respect of final order No. C/A/177-188/2012-CUS., dated 25-6-2012. It is seen that vide the said order all the appeals filed by the appellant were disposed of by reducing the redemption fine to 10% and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs and 10 days. Along with the said ROM applications, the applicant has also filed COD application. We find that the only provision in the Customs Act, 1962 relating to the condonation of delays exist in Section 129A(5) of the Customs Act, which confers jurisdiction on the Tribunal to admit an appeal or Cross Objections after the expiry of the relevant period, on being satisfied that there was su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icted items during the relevant period. Learned advocate fairly agrees that the said plea was neither raised nor argue at the time of disposal of the appeal and the only prayer was to reduce the redemption fine and penalty, which stand accepted by the Tribunal. In view of the foregoing, there can be no mistake on the part of the Tribunal, requiring any rectification, when the plea itself was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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