KRISHNA MADAN Vs. DEPARTMENT OF CUSTOMS

JUDGEMENT

(1.) This is an application under Section 130-A of the Customs Act, 1962 (in short 'Act'). The application relates to order in Misc. Case No.M/181/99-MB(DB) in Appeal No.C/609/93-NB, decided by the North Bench of the Custom, Excise & Gold (Control) Appellate Tribunal (in short "Tribunal") on 10th November 1994. Originally an application was filed before the Tribunal seeking reference of certain questions, ' stated to be questions of law. The same was dismissed. This Court was moved in Customs Act Case No. 1 of 1996. By order dated 2/09/1996, it was observed that out of the four questions proposed, no question of law was involved, as regards three of them. So far as residual one is. concerned, it was held that the same was a new question which cannot be raised for the first time. Thereafter an application was filed under Section 129B(2) of the Act before the Tribunal seeking rectification of certain purported mistakes in the order of the Tribunal. By impugned order, Tribunal held that there was no mistake apparent from the record which required rectification.

(2.) In support of the application, it has been submitted that the Tribunal went wrong in analysing the factual position and also did not follow decision of the Apex Court. It is also submitted that the non-consideration of relevant materials constitutes an error apparent from the record.

(3.) we find that the Tribunal in the impugned order has dealt with various submissions made before it as regards alleged errors as claimed by the petitioner, which were noted to be as follows, as claimed by the petitioner: