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2019 (10) TMI 1333 - AT - CustomsCondonation of delay in filing the application - since the Counsel himself was travelling abroad, the appeal could not be filed within the stipulated period of six months - Rectification of mistake - HELD THAT:- Since admittedly the Final Order, the rectification whereof is prayed, was received on 1st March, 2019. The time to file the application for rectification of mistake expires on 1st September, 2019 as Section 129B(2) of Custom Act, 1962 provides six months time to the Appellate Tribunal from the date of order to rectify any mistake apparent from the record or to amend any order passed by it under sub-section (1). Perusal thereof makes it clear that six months time to rectify/amend any order is provided to the Appellate Tribunal for either suo motu rectification or rectification on request of either of the parties to the appeal. The said period of six months has to reckon from the date of order. The provision is silent about any time extension in case the rectification of order is prayed by the party to the appeal. Tribunal has no inherent power and is bound by the language of the applicable statute - language of 129(B)(2) of the Customs Act specifically mentions that period of six months has to reckon from the date of order, the period cannot be enhanced by the Tribunal nor the Tribunal can hold that it is date of receipt of order from which period of six months shall reckon. It is observed that the date of receipt of impugned final order, admittedly is 1-3-2019. The six months time, if for sake of argument, is taken from the date of receipt of order, the same would have expired on 1st September, 2019. It is appellant’s own version as apparent from the application that he approached his Counsel only on 22nd August, 2019, when he was informed about him travelling abroad. Thus, the only reason seeking condonation of delay is applicable to the last three days of entire period of six months, that too, when reckoning date is taken as receipt of order. Application dismissed.
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