TMI Blog2018 (8) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Raju who is not the employee of the appellant but has been working independently as intermediary in clearance of cargo from customs on behalf of various importers. It is impressed upon that vide the impugned order of this Tribunal dated 08.05.2013, the Hon'ble Bench has ignored the most important fact of two persons existing with same name and thus has wrongly fastened the liability upon the appellant, the CHA. The Order is alleged to have an error apparent on face of its record accordingly is prayed to be modified/reviewed in terms of above mentioned facts. 3. While rebutting these arguments and justifying the Order of this Tribunal, Ld. DR has impressed upon that there is no such error apparent on record which can be rectified un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the term rectify any mistake in the said provision can be used in two distinct senses: (a) the procedural rectification/ review and (b) rectification/ review of merits. The power of the Court or Tribunal is inherent or implied in the former case for setting aside a palpably erroneous Order passed under any mis-apprehension. Such an inadvertent error committed by the Tribunal has been held by Hon'ble Apex Court in the case Grindlays Bank Ltd. Vs. Central Govt. Industrial Tribunal that the same must be corrected ex-debit-a-justitae to prevent the abuse of its process and that such power inheres in every Court and every Tribunal. However, for the later case, unless and until there is an express power of rectification/ review and that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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