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2015 (10) TMI 98 - AT - CustomsRectification of mistake - Held that:- Main contention of the Revenue in the ROM Application is that the Tribunal proceeded on the basis that the Ullage Report, which was filed in the application of the additional evidence by the Revenue, was always available on record and was not made part of the relied upon documents in the Show Cause Notice. On perusal of the Final order, we find that the Tribunal categorically recorded the submission of the Revenue that these documents now been sought to be relied were not brought to the notice of the customs and that the importer had cleverly manipulated the documents and avoided verification of the same by the Customs at the time of investigation. The finding of the Tribunal in this context is that the documents required are always collected by the premier investigating agency and if they did not get these documents, then there is an improper investigation and the Tribunal rejected the contentions of the Revenue. - we do not find any mistake apparent on the face of the records in Final Order - Appeal disposed of.
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