Rectification limited to apparent record error; Tribunal refused to reopen the appeal on review-like grounds.

Rectification is confined to mistakes apparent from the record, and a proceeding that seeks reconsideration of the merits is in substance a review, which the Tribunal cannot undertake. The Tribunal held that most of the grounds in the application amounted to an impermissible request for rehearing, so that relief could not be granted on those points. It found, however, that Rule 8(2)(ii) of the Customs Valuation Rules, 1988 had been wrongly quoted and applied, and treated that as a limited rectifiable error. The application was therefore maintainable only to that extent, and the remaining prayer for rehearing was rejected.

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Issues: Whether the rectification application could be entertained only to the extent of an apparent mistake in quoting and applying Rule 8(2)(ii) of the Customs Valuation Rules, 1988, or whether it amounted to an impermissible review and rehearing of the appeal.

Analysis: The Tribunal held that the application was substantially in the nature of a request for rehearing and that most of the grounds raised were in the character of review. It reiterated that it has no power to review its own order and that rectification is confined to mistakes apparent from the record. On examining the record, it found that Rule 8(2)(ii) of the Customs Valuation Rules, 1988 had been wrongly quoted and applied, and that this constituted a rectifiable mistake to that limited extent.

Conclusion: The rectification was maintainable only in respect of the apparent mistake relating to Rule 8(2)(ii) of the Customs Valuation Rules, 1988, and the remaining prayer for rehearing was not accepted.

Final Conclusion: The Tribunal granted relief only to the limited extent of correcting the apparent mistake and declined to reopen the appeal on review-like grounds.

Ratio Decidendi: Rectification can be granted only for a mistake apparent from the record, and a proceeding seeking reconsideration of the merits is in substance a review, which the Tribunal cannot undertake.

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