ORDER

1. This Court on, 28.10.2013, made the following order:

"This appeal is directed against the two orders of the tribunal dated 2nd February, 2009 and 29th April, 2011. Order dated 29th April, 2011 was passed on the rectification application filed by the appellant-Revenue, which stands dismissed holding/observing that it was barred by limitation and the delay cannot be condoned under Section 129 B(2) of the Customs Act, 1962. Tribunal has observed that they do not have power of condonation of delay beyond the period specified. In view of the said position, order dated 29th April, 2011 is in accordance with law.

The present appeal was filed on 5th October, 2011 challenging order dated 2nd February, 2009 is clearly barred by limitation. The appellant has not filed any application seeking condonation of delay. The appeal can be dismissed on this ground alone. We notice that as per order dated 2nd February, 2009 the tribunal has directed return of gold weighing 2 kgs. to the respondent upon payment of redemption fine etc. The said duty/penalty/fine was deposited on 9th April, 2009. It later on transpired that the appellant had transferred the said gold to State Bank of India on 3rd February, 2006 and had received Rs.19,74,00,000/-. "This factual position was not informed or brought to the notice of the tribunal at the time of hearing by the officers of the customs department. This issue was raised for the first time in the application under Section 129 B(2) of the Act, which was filed belatedly and beyond time."

2. The facts of the case are as follows : On 13.04.1992, 4 kg of gold were brought into India by Mr. Dinkar Khindria (respondent/assessee) and Mr. Mohit Thakore. A show cause notice was issued on 26.06.1992 to the respondent/assessee, Mr.Dinesh Khindria (brother of the respondent/assessee) and Mr. Mohit Thakore for illegal importation and alleged evasion of Customs Duty. This led to an adjudication order by the Collector of Customs on 20.08.1993 and confiscation of the entire quantity as well as imposition of penalties. Aggrieved by the order dated 20.08.1993 by the Collector of Customs, appeals were preferred by Mr. Dinesh Khindria (brother of the respondent/assessee) and Mr. Mohit Thakore. The Tribunal by order dated 06.05.1994, set aside the confiscation of 2kgs of gold, and ordered its release to Mr. Mohit Thakore upon payment of Redemption Fine (RF) and Payment of Penalty (PP). The appellant/revenue's attempt to reopen/revive/recall that order was unsuccessful and its application was dismissed by the Tribunal on 29.09.1994. Eventually, that led to release of 2 kgs of gold to the said Mr. Mohit Thakore.

3. On 25.07.2000, in the peculiar circumstances, the appeal preferred by Mr. Dinesh Khindria (the brother of the respondent/assessee), was dismissed. Thereafter, an application was preferred by Mr Dinesh Khindria (the brother of the respondent/assessee) on 10.11.2002, for rectification on the ground that there was a complete reversal of the operative order as announced by the Tribunal itself. On 22.03.04, the said rectification application was dismissed for non-prosecution. Against the said order, the respondent/assessee filed a Writ Petition before this court. This court by order dated 04.12.2004, found that the Tribunal had erred in dismissing the rectification application and directed the respondent/assessee to file another rectification application. Mr. Dinesh Khindria (the brother of the respondent/assessee), filed a second rectification application which was neither signed nor was there any authorisation and therefore, the same was also dismissed on 19.12.2004. A third rectification application was filed, which too was dismissed on 03.06.05.

4. The respondent/assessee in the meanwhile had preferred an appeal to the Tribunal claiming that he along with his brother were the owners of the balance 2 kgs of gold. This appeal was allowed on 02.02.2009. The Tribunal noted that this Court in its previous order