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2018 (7) TMI 866 - AT - CustomsRectification of Mistake - The applicant contends that though they had drawn attention to the decision of the Hon'ble Supreme Court in Union of India v. Param Industries Ltd [2015 (6) TMI 732 - SUPREME COURT] which comes to their rescue, the Tribunal had erroneously recorded that the adjudicating authority was required to follow the ratio in Jindal Industries v. Union of India [2002 (5) TMI 63 - HIGH COURT OF DELHI] - Held that:- It is seen that the directions are amply clear and the Tribunal has instructed that the ratio in re Jindal Industries, cited by Learned Authorized Representative, should be followed. We do not consider this to be an erroneous recording of submission but find this to be a deliberated direction to the adjudicating authority. The Tribunal may have erred in its judgement but it does not appear to have erred in the recording as claimed by Learned Counsel for applicant. Error of judgement, even if that were so, is not rectifiable by recall or rectification but only by appeal. In any case, there is no detriment to applicant as the matter has been directed to be decided afresh. The adjudicating authority is bound to follow judicial precedent and a decision, if in their favor, can certainly be cited in the fresh proceedings which can be ignored by the original authority only at his peril. Application is rejected as not warranting rectification.
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