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2016 (1) TMI 513 - AT - CustomsRectification of Mistake - appellant submitted that before the Tribunal they had requested for setting aside the order against the applicant. However, even though this Tribunal noted these submissions, in the findings it has been recorded that the importers (transferees of licence) very well knew that the original licence issued was a licence with actual user condition and the same is not transferable and this observation is erroneous as far as the applicant is concerned. Accordingly, he prays for recalling of the order as far as the applicant is concerned as it is an error apparent on the face of the record. Held that:- We do not think it appropriate to interfere and rectify the said order under the garb of this present application and it would amount to reviewing the order on merits. In our considered opinion, as far as the applicant is concerned there is an error apparent on the fact of the record to impose penalty on the applicant to the tune of ₹ 1 lakh when the penalty of ₹ 1,10,000/- has already been imposed the Proprietorship concern i.e. M/s. Shravan Enterprises. We set aside the penalty of ₹ 1 lakh imposed on him by the impugned order. Further, the order dated 07.05.2012 is modified to the extent that penalty imposed on the applicant is set aside. Rest of the order dated 07.05.2012 would remain intact. - Decided partly in favor of applicant.
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