Home Case Index All Cases Customs Customs + AT Customs - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 615 - AT - CustomsRectification of mistake - Re-appreciation of evidence - Held that:- Tribunal vide order dated 17.4.2003 has remanded the matter for limited purpose. Further we find that in the ROM application which runs into 14 pages, the applicant has listed out a large number of points. We have gone through each of these points and we do not find any obvious and patent mistake on the facts. In fact the reasons for differing with the so called facts given by the applicant have not been accepted by the Tribunal in the order dated 19.8.2014. We entirely agree with the contention of the learned AR that the applicant by using the process of ROM wants us to re-appreciate various evidences and come to a different conclusion. The scope of the ROM is explained by the Hon'ble Supreme Court in the case of RDC Concrete (India) P. Ltd. (2011 (8) TMI 25 - SUPREME COURT OF INDIA) and we are in agreement with the learned AR that in view of the said judgment of the Hon'ble Supreme Court in ROM, we cannot entertain re-appreciation of evidence. - Decided against assessee.
|