9911796707
TMI Blog2025 (1) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication allowed in part. - DR. RACHNA GUPTA, MEMBER (JUDICIAL) Shri Aman Ahluwalia, Advocate for the Appellant Shri V.J. Saharan, Authorized Representative for the Respondent ORDER Present order disposes of miscellaneous application filed by the department, seeking rectification of mistake in Final Order No. 50664/2023 dated 27.04.2023. 2. Learned Departmental Representative appearing for the department had submitted that there had occurred typographical error in the said order when it is recorded that the goods are being exported by the manufacturer namely M/s. Xinjiang Zhongtai Chemical Co. Ltd., China. The said company has been shown as shipper on the Bill of Lading No. HSKE00770 though with respect to other Bill of Ladings there ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice, etc. I find from the documents particularly Bill of lading that the goods are being exported by the manufacturer namely M/s Xinjiang Zhongtai Chemical Co. Ltd., China and the goods have been consigned to LDPE India (appellant). The port of loading is Xinjiang Port, China and the port of discharge is in India, place of delivery being ICD, TKD, New Delhi. Thus, the goods have originated from China and have sailed from China to India. M/s Vesak Singapore PTE Ltd., party appears to be the beneficial owner in the transaction of import by the appellant from China. I find that court below have erred in holding that actual exporter is M/s Vesak Singapore and not the shipper M/s Xinjiang Zhongtai Chemical Co. Ltd., China. Accordingly, I hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a High Court under article 226 of the Constitution ruled that an error which has to be established by a long drawn process of reasoning on points where there may conceivably be two opinions cannot be said to be an error apparent on the face of the record . 8. A decision on a debatable point of law is not a mistake apparent from the record The Hon ble Supreme Court in the case of Saurashtra Kutch Stock Exchange Limited [2008 (230) E.L.T. 385 (S.C.)] also held that: an error cannot be said to be apparent on the facts of the record if one has to travel beyond the record to see whether the judgment is correct or not. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long drawn-out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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