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2022 (8) TMI 843 - HC - CustomsMaintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification of the mistake apparent on the record - power of review and rectification - HELD THAT:- Strangely for reasons not discernible from the order dated 30.04.2015 the appellant, while suffering an order of dismissal ex parte, is called upon to deposit the full amount. The Tribunal did not impose a default clause that the appeal would be heard only upon the amount is deposited by the appellant. However, by referring to the default in complying with the condition imposed on 30.04.2015, the appeal is dismissed. When an application is filed to recall, several decisions are referred to and for the reasons already excerpted the Tribunal made the order dated 06.01.2017. The Tribunal proceeded on the grounds available for review of the order without appreciating the inherent error in exercise of its jurisdiction. The orders dated 06.01.2017 and 13.07.2015 are ex facie illegal and unavailable in the circumstances of the case. Thus, the appeal filed by the appellant before the CESTAT resulted in dismissal for unavailable grounds and reasons. With the comprehensive consideration of both substantial questions of law, the ground is made out for our interference. The questions are answered in favour of the appellant and against the respondent. Appeal allowed.
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