By TIOL News Service

MUMBAI, AUG 01, 2015 : THE Tribunal vide order no. A/899-900/14/CSTB/CI dated 17/06/2014 allowed the appeal filed by the Revenue.

The applicant filed a Rectification of Mistake (ROM) application agianst this order and which was dismissed vide Order no. M/1692/14/CSTB/CI dated 29/09/2014.

The applicant is again before the CESTAT with another ROM application filed u/s 129B against the said ROM order.

Section 129B(2) of the Customs Act, 1962 reads -

(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:

The Bench extracted the aforesaid provisions of s.129B(2) of the Customs Act, 1962 and observed -

6. We also find that the said ROM order was passed on 29/09/2014 and the order was dictated in the court in the presence of the Advocate for the applicant. As per the provisions of Section 129B(2) ROM application can be filed within six months from the date of the order. We find in the present case, the said order was passed on 29/09/2014 and the ROM application has been filed on 01.06.2015. Thus, the application has been filed beyond the period of six months stipulated under section 129B(2). On this ground also the ROM application needs to be dismissed."

Noting that the nature of the application is to review the order passed by the Tribunal and which cannot be permitted as held by the various Courts including the Supreme Court in various judgments, the ROM application was dismissed.

(See 2015-TIOL-1594-CESTAT-MUM)