2019 (3) TMI 888 - AT - Customs

Rectification of mistake - apparent mistake on the face of record or not - Held that - All the submissions raised by the learned counsel of the appellant have been noted. There is no averment in the Application filed by the appellant that this ground was urged at the time of final hearing of the Appeal but was not considered - there is no mistake apparent from the record which needs to be rectified - application for ROM rejected.

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the application for rectification of mistake in the Final Order dated 5 February, 2018. The appellant claimed the annexure in the show cause notice did not accurately depict the facts, but the tribunal found no mistake in the record to rectify. The application was rejected.