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Issues:
1. Whether the Tribunal can rectify an order assuming confiscated goods are in existence when they have been disposed of earlier. 2. Whether the Tribunal has the power to grant compensation for the disposed goods. 3. Interpretation of Section 129B(2) of the Customs Act, 1962 regarding rectification of orders by the Tribunal. 4. Application of legal principles in rectifying mistakes apparent from the record in judicial proceedings. Analysis: Issue 1: The primary question in this case is whether the Tribunal can rectify an order based on the assumption that confiscated goods are available for redemption when they have already been disposed of. The Tribunal observed that the assumption of the goods' availability for redemption was a mistake of fact on record, as the goods had been auctioned off after the order was passed. The Tribunal has the power to rectify its order under Section 129B(2) of the Customs Act if a mistake apparent from the record is identified. The Tribunal's assumption regarding the existence of the goods was indeed a mistake, justifying the rectification of the order. Issue 2: The Tribunal also addressed the issue of granting compensation for the disposed goods. The Appellants sought compensation based on the market value of the goods at Rs. 2.80 lakhs, as appraised by the Revenue during seizure. However, the Tribunal held that it does not have the authority to grant compensation under the Customs Act, as established in the Golden Hind Shipping case by the Orissa High Court. The Tribunal emphasized that compensation for wrongful acts of the Revenue would fall under the Law of Torts, not within the purview of the Customs Act. Issue 3: Section 129B(2) of the Customs Act empowers the Tribunal to rectify its order within four years from the date of the original order to correct any mistake apparent from the record. The Tribunal analyzed the significance of the words "mistake," "apparent," and "record" in the context of this provision. The Tribunal concluded that the assumption of the goods' availability for redemption, based on incorrect information, constituted a mistake apparent from the record, justifying the rectification of the order. Issue 4: The Tribunal referenced legal precedents to support its decision to rectify the order based on a mistake of fact. It cited cases where errors in judicial orders were rectified due to subsequent developments or incorrect assumptions. The Tribunal highlighted the general principle that judicial tribunals can recall and rectify their orders in exceptional cases involving fraud, palpable mistakes, or ignorance of statutory provisions. The Tribunal applied these principles to rectify the mistaken assumption regarding the availability of the confiscated goods for redemption in this case. This detailed analysis of the judgment from the Appellate Tribunal CEGAT, CALCUTTA, provides a comprehensive overview of the issues involved and the Tribunal's reasoning behind its decision.
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