Rectification of mistake - Calculation of correct Fe content - ...

Supreme Court Guidelines Stress: Rectifying Errors in Iron Ore Fe Content Calculation u/s 154 Ignored by Appellate Authority.

August 1, 2022

Case Laws     Customs     AT

Rectification of mistake - Calculation of correct Fe content - Iron Ore Fines - The correct Fe content was required to be determined on the basis of the guidelines contained in the judgement of the Hon’ble Apex Court in the case of Gangadhar Narsingdas Aggarwal - It is the settled position of law that not following the order of the Hon’ble High Court or the Hon’ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 ibid. It is strange that in the second round and in the impugned order, the First Appellate Authority has ignored its own earlier order which has attained finality and thereby sustained a tangential order of lower authority. - AT

View Source