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Krishna Trading Co. Versus Commissioner of Customs (Import)

2015 (9) TMI 1363 - CESTAT MUMBAI

Rectification of mistake - Held that:- There is no provision for filing ROM application against the order of the Tribunal deciding a ROM application. On this ground, the application filed by the applicant is not maintainable. - ROM order was passed o .....

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he said order was passed on 29/09/2014 and the ROM application has been filed on 01/06/2015. Thus, the application has been filed beyond the period of six months stipulated under Section 129B(2). On this ground also the ROM application needs to be di .....

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ngh, Nhava Sheva, Mr. V.K. Agarwal, Dy. Commissioner (A.R.) ORDER Per: P.K. Jain: Rectification of mistake application under Section 129B(2) of the Customs Act, 1962 has been filed against an earlier ROM application which was decided by this Tribunal .....

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/2014. Now the applicant has filed another ROM application against the said ROM order. 3. Heard both the sides. 4. Provisions of Section 129B(2) are reproduced below: 129B(2) The Appellate Tribunal may, at any time within six months from the date of .....

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the appeal : Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given n .....

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