Page 51 - ELT_1st August 2020_Vol 373_Part 3

2020 ] APPELLATE MECHANISM UNDER CUSTOMS ACT, 1962 A89

“10. ……… Any application for correction filed by the appellant, other par-
ty, before the Tribunal, is required to be filed within six months from the re-
ceipt of the copy of the order, such application may not be dismissed, as not
filed, within six months from the date of order.”
Further, in the same case Hon’ble Bombay High Court also stated that
there is no provision for delay condonation in filing rectification application un-
der Customs Act, 1962.
What is mistake apparent from the record?
In case CoCE v. ASCU Ltd. - 2003 (151) E.L.T. 481 (S.C.), Hon’ble Supreme
Court clarified this expression in the following manner :
“It is held that “mistake apparent from the record” cannot be something
which would have to be established by a long drawn process of reasoning on
points on which there may conceivably be two opinions. It has been held that
a decision on a debatable point of law cannot be a “mistake apparent from the
record”.
ROM application has to be considered where Tribunal ignored to con-
sider the material evidence, thus, mistake should be rectified.
In Jogesh Kumar Bhimsariya v. CEGAT, New Delhi, 2005 (189) E.L.T. 412 -
Hon’ble Allahabad High Court observed that :
“The Tribunal has ignored to consider material evidence which have been
filed along with paper book which were the part of the record in arriving to
the conclusion. Thus, there was a mistake apparent on the face of the record
and Tribunal ought to have been allowed the Misc. Application”
Appeal to High Court – Sections 130 and 130A
An appeal shall lie to the High Court from every order passed in appeal
by the Appellate Tribunal on or after the 1st day of July, 2003, if the High Court
is satisfied that the case involves a substantial question of law.
Exception. - No appeal can be filed to HC in the following cases :
(a) to the determination of any question having a relation to the
rate of duty of Customs; or
(b) to the value of goods for purposes of assessment.
(2) Where the High Court is satisfied that a substantial question of law
is involved in any case, it shall formulate that question.
(3) The appeal shall be heard only on the question so formulated, and
the respondents shall, at the hearing of the appeal, be allowed to ar-
gue that the case does not involve such question.
However, nothing shall be deemed to take away or abridge the
power of the Court to hear; for reasons to be recorded, the appeal
on any other substantial question of law not formulated by it, if it is
satisfied that the case involves such question.
(4) Appeal shall be heard by a Bench of at least two judges.
(5) Save as otherwise provided in the Customs Act, 1962, the provisions
of the Code of Civil Procedure, 1908, relating to appeals to the High
Court shall, as far as may be, apply in the case of appeals under this
section.

EXCISE LAW TIMES  1st August 2020  51