2019 (3) TMI 1340 - AT - Customs

Rectification of mistake - error apparent on the face of record - Held that - There is no cogent reason to interfere with nor is there any case made out, to interfere with the factual/legal findings - Therefore, application for rectification is rejected.

Summary

The appellant filed a ROM application seeking rectification of error alleged in Tribunal's Final Order No. 42082/2018. The appellant requested interest from the date of import under Section 27A of the Customs Act, 1962, which was not addressed. The Tribunal rejected the application, stating there was no error apparent on the face of the record requiring rectification.