2021 (12) TMI 1338 - AT - Customs

Rectification of Mistake - error apparent on the face of record or not - HELD THAT - The applicant is referring to one of the Bills-of-Entry filed by M/s. Honeywell International India Pvt. Ltd. but it is found that there are multiple Bills-of-Entry placed on record based on which a finding is arrived at. A single Bill-of-Entry cannot therefore decide the issue especially in the facts of this case and on the documentary evidences placed on record in this case. There are no error in finding that the Bills-of-Entry of other importers are irrelevant since the same cannot be held to be conclusive proof to decide the appellant s case. Moreover there is no dispute as regards the description contained in the other Bills-of-Entry which are different as observed in the impugned Final Order. It is made clear that the finding is based on the contents of the documents placed and not just one bill of entry or the classification per se. The impugned Final order cannot be re-visited under the guise of rectification of errors since the same amounts to review which is not permitted. The errors if any as pointed out would not materially affect the findings arrived at in the impugned Final Order and therefore there are no merits in the appellant s application for rectification of mistake. The application for rectification of mistake is rejected.

Summary

Issues: Application for rectification of mistake in Final Order No. 40071 of 2020 dated 06.02.2020 regarding Customs Appeal No. 41027 of 2019.

Analysis:

The judgment pertains to an application for rectification of mistake filed by the assessee-appellant against Final Order No. 40071 of 2020 dated 06.02.2020 in Customs Appeal No. 41027 of 2019. The applicant contended that there were factual errors in the Final Order, but upon scrutiny, the Tribunal found that the conclusion was based on an overall consideration of documents rather than solely on the alleged factual errors. The Tribunal emphasized that the decision was not solely reliant on one Bill-of-Entry but on multiple Bills-of-Entry presented as evidence. It was clarified that the Bills-of-Entry of other importers were deemed irrelevant as they could not conclusively determine the appellant's case. The Tribunal reiterated that its finding was based on the entirety of documents before them and not solely on a single bill of entry or its classification. Consequently, the Tribunal concluded that the errors highlighted by the appellant would not significantly impact the conclusions drawn in the Final Order, leading to the rejection of the rectification application.

The Tribunal's analysis focused on the importance of considering all relevant documents and evidence in reaching a decision rather than isolating specific errors. The judgment underscored that a comprehensive review of all available information is crucial in determining the outcome of a case. Additionally, the Tribunal reiterated the principle that rectification of errors should not be used as a means to revisit or review a final order, as such actions are not permissible. The decision emphasized the need for a holistic assessment of the facts presented and highlighted the significance of basing conclusions on the entirety of evidence rather than isolated elements. Ultimately, the Tribunal dismissed the rectification application, affirming the original findings in the Final Order No. 40071 of 2020 dated 06.02.2020 in Customs Appeal No. 41027 of 2019.