2025 (1) TMI 745 - AT - Customs

Seeking rectification of mistake - typographical error - Error apparent on the face of record - identity of the shipper and beneficial owner - recomputation of Anti Dumping Duty (ADD) liability - HELD THAT - The rectification of typographical errors in the final order correcting the identities of the shipper and beneficial owner is ordered. The request for recomputation of ADD was denied as it was beyond the scope of rectification. Application allowed in part.

1. ISSUES PRESENTED and CONSIDERED

The legal judgment presented involves the following core issues:

Whether the typographical errors regarding the identity of the shipper and beneficial owner in the Final Order No. 50664/2023 dated 27.04.2023 should be rectified.
Whether the recomputation of Anti Dumping Duty (ADD) liability as requested by the department is within the scope of rectification of mistake.

2. ISSUE-WISE DETAILED ANALYSIS

Issue 1: Rectification of Typographical Errors

Relevant Legal Framework and Precedents: The rectification of typographical errors is generally permissible when the errors are evident and do not require extensive reasoning to identify. The principle is that a mistake apparent on the record must be obvious and not debatable.
Court's Interpretation and Reasoning: The court recognized the typographical errors concerning the identities of the shipper and the beneficial owner. The court agreed that M/s Xinjiang Zhongtai Chemical Co. Ltd. should be identified as the shipper, and M/s Vesak Singapore PTE Ltd. as the beneficial owner, based on the documents presented.
Key Evidence and Findings: The court examined documents such as the Bill of Entry and Bill of Lading, which confirmed the identities of the parties involved in the transaction.
Application of Law to Facts: The court applied the principle that rectification is permissible for obvious errors, and accordingly, ordered the correction of the typographical mistakes in the final order.
Treatment of Competing Arguments: Both parties acknowledged the typographical errors, and there was no dispute regarding the identities of the shipper and beneficial owner.
Conclusions: The court ordered the rectification of the typographical errors in the final order, acknowledging the correct identities of the involved parties.

Issue 2: Recomputation of Anti Dumping Duty (ADD)

Relevant Legal Framework and Precedents: The scope of rectification of mistakes is limited to errors that are apparent on the record. The court relied on precedents, including the Supreme Court's decision in T.S. Balaram v. Volkart Brothers, which clarified that a debatable point of law cannot constitute a mistake apparent from the record.
Court's Interpretation and Reasoning: The court observed that the department's request for recomputation of ADD was beyond the scope of rectification, as it involved a debatable point of law rather than an obvious error.
Key Evidence and Findings: The court noted that the original order's computation of ADD was not an error apparent on the face of the record, as it required further analysis and interpretation.
Application of Law to Facts: The court applied the principle that rectification is not applicable to debatable issues, and therefore, the request for recomputation of ADD was not considered.
Treatment of Competing Arguments: The appellant argued that the computation of ADD was correct and not subject to rectification, while the department sought recomputation. The court sided with the appellant's interpretation.
Conclusions: The court denied the department's request for recomputation of ADD, stating it was beyond the scope of rectification of mistakes.

3. SIGNIFICANT HOLDINGS

Preserve Verbatim Quotes of Crucial Legal Reasoning: "A mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions."
Core Principles Established: The judgment reinforces the principle that rectification of mistakes is limited to obvious errors apparent on the record, and does not extend to debatable legal issues.
Final Determinations on Each Issue: The court ordered the rectification of typographical errors in the final order, correcting the identities of the shipper and beneficial owner. The request for recomputation of ADD was denied as it was beyond the scope of rectification.

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