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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CEGAT Upholds Goods Confiscation; Rectification Application Rejected</h1> The Appellate Tribunal CEGAT, New Delhi rejected M/s. Rupenthal Americal Ltd.'s application for rectification of mistake, upholding the confiscation of ... Rectification of mistake - Show cause notice The Appellate Tribunal CEGAT, New Delhi rejected the application for rectification of mistake by M/s. Rupenthal Americal Ltd. regarding the confiscation of goods due to lack of evidence showing ownership claim before the issue of Show Cause Notice (SCN). The Tribunal noted that redemption of goods is not mandatory in all cases and upheld the confiscation decision.

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