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Issues: Rectification of mistakes in the final order regarding export price and notified port in a customs case.
In this judgment by the Appellate Tribunal CESTAT, Mumbai, the issue revolved around rectifying mistakes in the final order related to the export price and notified port in a customs case. The tribunal, represented by Ms. Jyoti Balasundaram and Shri A.K. Srivastava, JJ., heard the application for rectification of mistakes apparent on the record in the final order No. A/490-498/CSTB/WZB/C-I, dated 29-8-2007. The order highlighted discrepancies in the original decision, specifically in paragraphs 6 and 7. Regarding paragraph 6, the tribunal acknowledged that an error existed in relying on the export price of Vaishnodevi Exports, as it implied the export took place on the same day as the appellant's export, which was not the case. The tribunal corrected this by substituting the sentence to reflect that Vaishnodevi Exports made a similar export around the same time. This rectification aimed to align the factual accuracy of the order with the evidence presented. Moving on to paragraph 7, the tribunal noted an inaccuracy in stating that all shipping bills showed Dubai as the notified port. Upon review, it was clarified that only some of the shipping bills indicated Dubai as the notified port. Consequently, the tribunal amended the final sentence of paragraph 7 to accurately reflect this by stating that only some shipping bills displayed Dubai as the notified port. This correction aimed to ensure precision and clarity in the findings of the tribunal. Ultimately, the tribunal allowed the application for rectification of mistakes as presented, thereby addressing the discrepancies in the original order concerning the export price and notified port. The rectifications made in paragraphs 6 and 7 aimed to uphold the integrity and accuracy of the tribunal's decision in the customs case, ensuring that the factual details align with the evidence and submissions before the tribunal.
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