2019 (9) TMI 1733 - AT - Customs

Seeking rectification of mistake apparent in the record - applicant submits that the error in the order is apparent in the first paragraph itself indicating lack of information about registration when, according to him, such registration suffices to erase dutiability under Customs Act, 1962 - HELD THAT - There are no reason to accept the application. The first paragraph of order, in common with others, is a summation of the facts as prevailing then and we find no error that can be read into it. The Tribunal has taken note of the submissions and incorporated it in the order. As no further evidence of non-applicability of customs law was brought on record, the findings of the Tribunal cannot be said to be flawed. There are no reason to recall the order. The application is dismissed.

Summary

The judgment is about rectification of mistake in an order related to customs duty. The application was seeking rectification of a mistake in the order, but the tribunal found no error and dismissed the application. The registration was done after the investigation commenced. The application was dismissed as no further evidence of non-applicability of customs law was provided.