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2018 (2) TMI 1423 - AT - CustomsRectification of mistake - case of appellant is that the ground was taken up in appeal but the Tribunal has not given any findings on the subject - Held that: - At the time of passing the Final Order, the Tribunal had occasion to hear all connected parties and considered the entire record of the case. After such careful consideration the Tribunal has upheld the penalties imposed on M/s MAX Shipping & Forwarding Pvt. Ltd. as well as the Operational and Managing Directors. every sentence or words or argument order. Under the garb of rectification, a fresh order cannot be passed by the Tribunal. Rectification of Mistake application is misuse of judicial process, and the same has no merit - ROM Application dismissed.
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