2001 (8) TMI 762 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the rectification of mistake (ROM) partially, specifically on the grounds related to the application of Rule 8(2)(ii) of the Customs Valuation Rules, 1988. The Tribunal noted that it does not have the power to review its own order, but rectification can be made if a mistake is apparent from the record. The appeal for re-hearing was not granted.