The Court: We have heard learned advocates on either side.
There is a delay of 20 days in filing the appeal. We are satisfied with the
explanation offered for not preferring the appeal within time. Therefore, the delay
is condoned. The application being GA 1 of 2025 is allowed.
The appeal is admitted on the following substantial questions of law for
consideration.
“(i) Whether the Appellate Authority has the power to amend
documents available under Section 149 of Customs Act, 1962
pertains to the correction of clerical/arithmetical mistakes or errors
in orders due to accidental slip or omission under Section 154 ibid
where the Power of amendment or correction under Section 149 is
vested on the same officer who had passed the initial order or an
officer of equivalent rank ?