2018 (9) TMI 1675 - AT - Customs

Rectification of Mistake - case of appellant is that the appellant had imported 28 Electrical Multiple Units (EMUs) (Metro Coaches) and the dispute was with regard to the classification of these items. In para 2 of the final order, instead of noting the number of coaches imported as 28 EMUs, by typographical error it has been mentioned as 25 EMUs and the same requires to be corrected. Held that - This is merely a typographical error which requires rectification - rectification allowed - ROM Application allowed.

Summary

The appellant filed applications for Rectification of Mistake regarding a typographical error in the Final Order stating 25 EMUs instead of 28 EMUs imported. The Tribunal allowed the applications and corrected the error by substituting "25" with "28" EMUs.ROM applications were allowed.