LAWS(CE)-2001-5-813

OM PRAKASH BHATIA Vs. COMMISSIONER OF CUSTOMS

Decided On May 25, 2001
OM PRAKASH BHATIA Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) THIS application purports to be one filed under Section 129B(2) of the Customs Act. Petitioner states that while disposing of the appeal, the Larger Bench of this Tribunal did not consider some of the grounds mentioned in the memorandum of appeal and, therefore, the matter should be reheard and all grounds mentioned in the memorandum of appeal dealt with in the order.

(2.) COUNSEL who argued the case before the Larger Bench did not move this application. This application is moved by another learned Counsel who was not aware of the proceedings that took place before that Larger Bench when it pronounced final order. Be that as it may, Section 129B(2) allows this Tribunal to rectify any mistake apparent from the record for amending any order passed by it under Sub -section (1). The mistake apparent from the record contemplated by this section cannot be one that is to be brought out by a long drawn out argument. Mistake apparent from the record cannot be spelled out on the ground that all the grounds mentioned in the memo of appeal were not dealt with by this Tribunal when it pronounced the final order.

(3.) THE petition is accordingly dismissed.