9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 926 - AT - CustomsRectification of mistake application - the amounts of demurrage charges and HSSC are wrongly mentioned - Held that - there is a typographical error in the Final Order dated 30.8.2017, the amounts of demurrage charges and HSSC are wrongly mentioned - the mistakes are rectified - ROM application allowed.
Issues: Rectification of mistake apparent on the face of the record in Final Order regarding inclusion of demurrage charges and HSSC in assessable value.
In this case, the appellant filed an application for the rectification of a mistake apparent on the face of the record in the Final Order dated 30.08.2017. The appellant contended that there was an error in para 2(vii) of the Final Order, where the demurrage charges and HSSC were incorrectly recorded. The Tribunal had wrongly mentioned demurrage charges as &8377; 22,31,781/- and HSSC as &8377; 1,01,39,559/-, whereas the correct amounts were &8377; 58,37,987/- and &8377; 1,68,05,943/- respectively. Upon perusal of records, it was confirmed that there was indeed a typographical error in the Final Order. The corrected amounts were stated in para 2(vii) of the Order, rectifying the mistakes and disposing of the rectification of mistake application accordingly. The rectification was pronounced and dictated in Open Court on 17/04/2018.
|
