CHOICE APPARELS Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS application for Rectification of Mistakes (ROM) has been filed against the Tribunal Final Order Nos. 1164 & 1165/2004, dated 29 -6 -2004. [2004 (173) E.L.T. 75 (Tri. - Bang.)]

(2.) IN the above said Final Order, the Tribunal upheld the Order -in -Original No. 72/2002, dated 21 -5 -2002, passed by the Commissioner of Customs. In the above mentioned Order -in -Original, the Commissioner apart from ordering the confiscation of goods seized and its release on payment of redemption fine, demanded duty of Rs. 37,56,389/ - and Cess of Rs. 81,979/ - along with interest @ 24% in terms of Notification No. 31/97 -Cus., dated 1 -4 -1997. Further he has imposed penalties on both the appellants. The appellants contended that there are certain mistakes which are apparent on the face of record and therefore, prayed for rectification of mistakes by recalling the Final Order dated 29 -6 -2004.

(3.) THE learned Advocate urged the following facts : -