TMI Blog2008 (4) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... tative, for the appellant. S/Shri Rajmal and B.S. Suhag, DRs for the respondent. [Order]. - The applicant filed this application for rectification of mistake in Final Order No.151-157/08 dated 29.11.07 [2008] (226) E.L.T. 624 (Tribunal)] passed by the Tribunal. The relevant portion of the order of the Tribunal is reproduced below:- "After hearing both the sides and on perusal of the records, it is seen that Rule 43-A of Drugs and Cosmetics Rules, 1945 provides that no drug would be imported into India except through places as mentioned in the said rule. In respect of drugs imported by sea into India the places as mentioned namely; Chennai, Calcutta, Mumbai, Cochin, Nhava Sheva and Kandla. It is seen that the place of Kolkata wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, all the appeals are rejected." 2. The learned Representative of the applicant submits that during the hearing, the applicant filed written submission wherein it is stated that the goods were brought through Nhava Sheva port, which satisfies the condition of Rule 43A of Drugs and Cosmetics Rules, 1945. He further submits that the Tribunal had erroneously proceeded on the basis that the bill of entry was filed at CAF, Patpargang. He further submits that the Tribunal, while passing the order, had not taken into consideration their written submission which occurred a mistake in the Final Order of the Tribunal. In support of his contention, he relied upon the decision of the Tribunal in the case of Bharat Aluminium Vs CC r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962 provides that the importer of goods shall make entry thereof by presenting to the proper officer a bill of entry for home consumption or warehousing. So, the place of presentation of Bill of Entry is relevant for compliance of Rule 43A of the said Rules. 5. The Hon'ble Supreme Court in the case of CCE Vs. ASCU Ltd (supra) held that mistake on the face of record must be an obvious and patent mistake and not something which has to be established by long drawn process of reasoning or where two opinions are possible. In the present case, the Tribunal observed that the clearance of goods by way of filing of Bill of Entry at CAF Patpargang is not mentioned under Rule 43A of the said Rules. The Tribunal has not accepted the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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