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2018 (8) TMI 638 - AT - CustomsRectification of Mistake - Held that:- From the record, the Tribunal has arrived at the conclusion that it is Rajendra Prasad alias Raju, the G-card holder only who had collected documents from one Randheer Singh and infact had admitted in his statement about carrying out the forgery of the import invoices using his computer and using such forged invoices, mis-declared the imported goods in the bills of entry. Statement of Shri Rajendra, alias Raju, the G-card holder has been considered by the Tribunal. The perusal of above decisions makes it abundantly clear that there is no alleged error apparent on record on account of which the Order can be rectified/reviewed.From the record, the Tribunal has arrived at the conclusion that it is Rajendra Prasad alias Raju, the G-card holder only who had collected documents from one Randheer Singh and infact had admitted in his statement about carrying out the forgery of the import invoices using his computer and using such forged invoices, mis-declared the imported goods in the bills of entry. Statement of Shri Rajendra, alias Raju, the G-card holder has been considered by the Tribunal. The perusal of above decisions makes it abundantly clear that there is no alleged error apparent on record on account of which the Order can be rectified/reviewed. Under the Customs Act, irrespective there is an expressed provision as already mentioned above for rectification/ review but the error alleged is about seeking review/ rectification on merits and as discussed above that the Tribunal vide the impugned order has considered' the argument of mixed identity hence there cannot be held any alleged apparent error on record. Application has nor merits and is liable to be dismissed.
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