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2017 (3) TMI 1349 - AT - CustomsRectification of Mistake application - DEPB scrips were obtained on the basis of forged documents and the appellants were the bona fide transferee of the said scrips - Held that: - a rectification of mistake application can be entertained in the case the apex court has laid down in law, even if the said decision is subsequent to the decision in which the rectification of mistake application has been filed - the statement that ROM has been filed against the decision of the Tribunal in the case of Alpha Chemie Sapthagiri in appeal No. C/1122/04 has not been substantiated by learned AR. It is seen that in the order dated 17.10.2016, no reliance was placed on the decision of the Tribunal in the case of Alpha Chemie Sapthagiri solely on the ground that a rectification of mistake application has been filed. Since learned AR has not been able to produce any rectification of mistake application, it is apparent that there has been a mistake in the order dated 17.10.2016 - ROM application allowed - decided in favor of appellants.
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