Error apparent on record rectified by allowing Revenue's appeal ...

Logical error correction upholds Revenue's appeal, not rehearing.

Case Laws Customs

October 17, 2024

Error apparent on record rectified by allowing Revenue's appeal instead of wrongly dismissing it, as logical conclusion of upholding Revenue's contentions. Rectification limited to correcting error on record, not re-hearing matter. Apex Court's guidelines on rectifying apparent errors followed. Request to reconsider monetary limits post-disposal not entertained, as it would reopen decided matters. CESTAT's final order dated 18.03.2024 disposing appeal upheld, no other errors found.

View Source

← Previous Next →

Error apparent on record rectified by allowing Revenue's appeal ...

Logical error correction upholds Revenue's appeal, not rehearing.

Case Laws Customs

October 17, 2024

You may also like:

Inadvertent mistake in self-assessed Bills of Entry - Seeking Direction to the respondents to reassess the customs duty - Correction of Customs Tarrif Heading (CTH) -...

Correction of error in the return & intimation u/s 143(1) - Assessee has probably chosen a wrong path for seeking correction of the alleged error committed by the...

Non-submission of country-of-origin certificate resulted in denial of concessional rate of Basic Customs Duty under ASEAN FTA Preferential Tariff Agreement for steaming...

CIRP - Appellant seeks to modify the project completion date from 03.12.2023 to 03.12.2024, as stated in the subsequent certificate issued by the Real Estate Regulatory...

Levy of sales tax on turnover - High seas sale - Admittedly, the Bill of Entry is not the document of title and even assuming that there are certain interpolations or...

Amendment in shipping bills - Benefit under Merchandise Exports from India Scheme (MEIS) - petitioner inadvertently opted for “No” instead of “Yes” in the shipping bills...

Revision u/s 263 by CIT - selecting a return under CASS - expressions 'erroneous', 'erroneous assessment' and 'erroneous judgment' - Error', here, should be an error in...

Penalty u/s 271(1)(c) - error in filing return - Once the assessee is served with a notice of scrutiny assessment, corrections to the declaration of his income, would...

Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can...

Correction of duty demanded due to error - Once the Department has accepted the mistake then it was the bounded duty of the Department to correct the calculation error,...

Rectification petition u/s 154 - CIT(A) was of the view that the assessee could not substantiate existence of the said party - The scheme of section 154 of the Act does...

Amendments/Corrections in Table 2 of Appendix 3B Foreign Trade Policy 2015-20 - Public Notice

Correction of statement cum challan relating to TDS on sale of property u/s 194IA - CPC-TDS has enabled functionality for online correction in form 26QB from 29/02/2016.

Corrections/Amendments in Appendix 37A and Appendix 37D of Handbook of Procedures Volume I. - Public Notice

Request for New PAN Card or/And Changes or correction in PAN Data.

Quick Updates: