2021 (8) TMI 1270 - AAR - Customs

Rectification of mistake - error apparent on the face of record - typographical error - HELD THAT - In the ruling, in the line number third from the bottom which appears as procedure would not be consistent with the provisions of the Customs Act. may be read as procedure would not be inconsistent with the provisions of the Customs Act . Application allowed.

Summary

The judgment by the Authority for Advance Rulings Customs in New Delhi, 2021 (8) TMI 1270, issued a corrigendum for a ruling regarding M/s Amazon Wholesale India Pvt. Ltd. The correction clarified that the procedure would not be inconsistent with the provisions of the Customs Act.