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TMI Blog2004 (11) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... Jt. CDR, for the Department. [Order per : Syed Shah Mohammed Quadri, Chairman]. - The Petitioner in this petition under Rule 18 of the Advance Rulings (Procedural) Rules, 2003 (for short the "Rules") is the applicant in the application for advance ruling (AAR (Cus)/1/2004) [2004 (168) E.L.T. 27 (AAR)]. It seeks rectification of ruling pronounced by the Authority on the questions specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on the face of the record. He argues that apart from the applicant, the persons who purchase the goods from the applicant and get clearance from the customs will also be importers and would be entitled to the benefit of the notification and that the portion indicated above would affect the interest of all the purchasers of the applicant as they would also be bound by the ruling of this Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice by the applicant or the Commissioner, but only after following the applicant and the Commissioner a reasonable opportunity of being heard. Rule 18 is analogous to Section 154 of the Income Tax Act. Under the rule only such a mistake is liable to be rectified which is apparent from the record. Such a mistake as occurs due to accident or inadvertence, once your attention is invited to it, you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to in sub-section (2) of section 28H and (c) the Commissioner of Customs. The purchasers or the would-be purchasers of the applicant do not fall under any of the above mentioned clauses, therefore, it would be futile to contend that under section 28J the ruling would be binding on the purchasers. Whether purchasers of the applicant would step into the shoes of the applicant is a question which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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