2019 (4) TMI 1707 - AT - Customs

Rectification of mistake - Typographical error - HELD THAT - The error is only a typographical one inasmuch as in para 12, this Bench in line No. 4 has quoted shipping bill No. 0982519, dated 03.12.2008 which according to the application filed should be shipping bill No. 145/08-09, dated 03.12.2008 . On perusal of records, we find that shipping bill No. 145/08-09 was only in litigation before the lower authorities. There seems to be a typographical error in the above final order. The error is now rectified - application for ROM allowed.

Summary

Issues: Rectification of mistake in the Final Order regarding a typographical error in quoting a shipping bill number.

Analysis:
1. The Revenue filed an application for rectification of mistake in the Final Order dated 26.09.2018, stating that a typographical error occurred in para 12 where the shipping bill number was quoted incorrectly as "0982519, dated 03.12.2008" instead of the correct "145/08-09, dated 03.12.2008."

2. Upon review, it was confirmed that the correct shipping bill number in question, i.e., 145/08-09, was under litigation before the lower authorities, indicating a clear typographical error in the Final Order. The Tribunal acknowledged the mistake and rectified it by substituting the incorrect number with the accurate one, ensuring that para 12 of the Final Order reflects the correct information as "shipping bill No. 145/08-09, dated 03.12.2008."

3. The Tribunal disposed of the application for rectification of mistake, thereby correcting the typographical error in the Final Order. The rectification was pronounced in open court on 13.03.2019, ensuring the accuracy of the shipping bill number referenced in the judgment.