1986 (11) TMI 238 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved rectifying alleged mistakes in a Customs Act order. The applicants argued for a different interpretation based on taxing statutes principles, but the Tribunal rejected their pleas. The Tribunal stated that changing the interpretation would require an appeal to the Supreme Court, which had already dismissed a previous appeal confirming the Tribunal's order. The applications were dismissed.