Rectification of orders: limited-time amendment allowed to correct apparent errors, subject to notice and hearing before liability increases.

The Settlement Commission may, within a limited period, amend its order to rectify any error apparent on the face of record, either suo motu or on notice from the jurisdictional Principal Commissioner of Customs or Commissioner of Customs or the applicant; however, no amendment that would enhance the applicant's liability may be made without notice to the applicant and the jurisdictional Principal Commissioner or Commissioner and a reasonable opportunity of being heard.

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