2024 (3) TMI 1362 - AT - Customs

Rectification of mistake - error apparent on the face of record - Review Order Modification (ROM) was filed due to a contradiction in the original order - HELD THAT - The order of the Commissioner relying on the NIDB data has not been found to be maintainable and, therefore, the appeal filed by the Revenue was required to be allowed. Hence, the order is modified to that extent that the appeal filed by the Revenue is allowed and para 7 of the Final Order dated 18.01.2018 shall read as under ''7. In the result, appeal filed by the Revenue, is allowed''.

Summary

The appeal was disposed of by order dated 18.01.2018. A Review Order Modification (ROM) was filed due to a contradiction in the original order. The respondent did not appear for subsequent hearings. The error in the original order was found to be correct, and the appeal filed by the Revenue was allowed. The Final Order was modified accordingly.