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2022 (6) TMI 318 - CESTAT MUMBAIRectification of mistake - mistake apparent on the face of record or not - applications have been filed by one Monika J Mody, claiming to be wife of Mr Jiten P Mody, on the ground that he had since been expired - Levy of penalties - HELD THAT:- There is no provision, in section 129B(2) of Customs Act, 1962, for any person other than Commissioner of Customs or the other party to the appeal to apply for rectification of mistake. Application dismissed.
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