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2020 (2) TMI 1082 - AT - CustomsRectification of mistake - error apparent on the face of record - release of goods - levy of demurrage charges - HELD THAT:- There is no error apparent in the order passed by the Tribunal dated 27-3-2019 whereby the Tribunal after considering the submissions of both the parties and after examining the regulations of DGCA and DGFT, has directed the Customs authorities to release the goods on payment of appropriate customs duty. The Customs Department did not file any appeal against the said order of the Tribunal but at the same time did not comply with the directions to release of the impugned goods. When the importer filed an application praying for enforcement of the order and notice sent to the Department, then the Department moved an application for rectification of mistake after the expiry of about 3½ months from the date of receipt of the misc. order which does not appear to be bona fide. Since the order passed by the Tribunal, dated 27-3-2019 has not been appealed against and has not been stayed, there is no justification in not giving effect to the order passed by the Tribunal. In spite of the fact that Bangalore has so many specialized agencies/manufacturers in the field of aviation, no efforts seem to have been made by the Customs to further their case and to aver that the observation by this Bench were a mistake on the record. On going through the DGCA notifications, this Bench had reasons to believe that by the sheer size and weight, the impugned goods (being less than 250 gms) are beyond the purview of the clarification issued by the DGCA/DGFT policy. In addition, the appellant has successfully demonstrated that assuming, not accepting the Department’s contention on the impugned goods is correct, the restrictions of DGCA placed are apparently on the use of impugned goods by the prospective users and not by the importer under any circumstances. There is no merit in the ROM application filed by the Department - ROM application dismissed.
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