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2022 (6) TMI 319 - AT - CustomsRectification of mistake - Error apparent on the face of record or not - It is submitted by the applicant that the final order, for reason of having been passed almost four months after the date of hearing, should be recalled - HELD THAT:- The order makes it abundantly clear that, as the importer, M/s Hindustan Engineering Corporation, had had their appeal dismissed in limine, the finding in the orders impugned before the Tribunal insofar as imports are concerned had attained finality with the consideration of the appeals of the applicant herein restricted only to acts of omission and commission that contributed to the breach for which goods were confiscated. The present applications of Shri Suketu J Mody for reconsideration of the findings on merit appears to be a ploy to substitute for lack of challenge to the offence leading to confiscation. The technical issue raised by the applicant herein for rectification of mistake pertaining to the finding and jurisdiction are tantamount to seeking review of the order which is the prerogative of the appellate courts. Application dismissed.
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