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2017 (7) TMI 549 - AT - CustomsRectification of mistake - the observation in the order dated 22.03.2017 that there is no provision for filing cross objection is misplaced - Held that: - para 5 of the order dated 22.03.2017 proceeds on the basis that the appellants did not have facility to file cross objection before the Commissioner (Appeals) in the instant case. However, it is noticed that section 129D(4) read with Section 129A(4) clearly prescribes that in case of appeal filed under 129D(2), the assessee can file cross objection and the same have to be dealt with as if it was an appeal presented within the time - it is apparent that an error has crept in the order, therefore para 5 of the said decision needs to be removed - ROM application allowed.
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