Rectification for alleged classification error failed where the real dispute was only open general licence coverage.

Rectification failed because no mistake apparent from the record was shown. The earlier appeal concerned only whether the imported goods were covered by the open general licence, and no real dispute on classification or rate of duty had been raised. Heading 9801.00 and the notification relied on were merely consequential to the project import context, not independent issues requiring a different forum. On the record, the objection that the matter involved classification and duty rate did not establish any jurisdictional error in the earlier order, so the rectification application was rejected as not maintainable.

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Issues: Whether the rectification application could succeed on the ground that the earlier order was passed by a Single Member despite the matter allegedly involving classification and rate of duty, and whether any mistake apparent from the record was shown.

Analysis: The only grievance raised in the revenue's appeal was that the imported goods were not covered by open general licence. The earlier appeal had not involved any dispute on classification or rate of duty, and no competing classification had been proposed. The classification under Heading 9801.00 and the notification relied upon were only consequential to the project import context. Since the record showed that the real controversy was confined to import under open general licence, the objection based on lack of jurisdiction did not disclose any mistake in the earlier order.

Conclusion: The rectification application was not maintainable and was rejected.

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