Error apparent on record rejected where advance licence imports predated the exemption notification and no rectification was warranted.

A rectification request failed because no error apparent on the face of the record was shown in the Tribunal's earlier order. The applicant sought total exemption from anti-dumping duty under Notification No. 127/93 on the basis that imports under an advance licence were wholly exempt, but the Tribunal noted that the three imports in question had occurred before the notification came into force. That timing prevented reliance on the notification for complete exemption, and the earlier refund direction did not disclose any apparent mistake. The request for rectification was therefore not maintainable and was rejected.

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Issues: Whether the applicant had established an error apparent on the face of the record in the Tribunal's earlier order so as to justify rectification by claiming total exemption from anti-dumping duty under Notification No. 127/93 dated 1-6-93.

Analysis: The Tribunal found that the plea for complete exemption rested on Notification No. 127/93 dated 1-6-93, which was relied upon to contend that imports under an advance licence were wholly exempt from anti-dumping duty. On hearing both sides, it emerged that the three imports concerned had taken place before that notification came into force. In that situation, the applicant could not invoke the notification to claim total exemption from anti-dumping duty, and the earlier direction regarding refund did not disclose any apparent mistake.

Conclusion: The request for rectification was not maintainable and the claim of error apparent on the record was rejected.

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