KRISHNA TRADING CO. Vs. COMMISSIONER OF CUS. (IMPORT), NHAVA SHEVA
LAWS(CE)-2015-6-6
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on June 29,2015

Krishna Trading Co. Appellant
VERSUS
Commissioner Of Cus. (Import), Nhava Sheva Respondents

JUDGEMENT

- (1.)P.K. Jain, Member (T)
(2.)RECTIFICATION of mistake application under Section 129B(2) of the Customs Act, 1962 has been filed against an earlier ROM application which was decided by this Tribunal. Brief facts of the case are that this Tribunal vide Order No. A/899 -900/2014/CSTB/CI, dated 17 -6 -2014 the appeal filed by the Revenue was allowed. The applicant filed ROM application which was dismissed vide Order No. M/1692/2014/CSTB/CI, dated 29 -9 -2014. Now the applicant has filed another ROM application against the said ROM order.
Heard both the sides.

(3.)PROVISIONS of Section 129B(2) are reproduced below:
"129B(2). The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, 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:

Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub -section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard."

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