Rectification cannot reopen a debatable valuation issue where the application in substance seeks recall of an earlier legal conclusion.

Rectification is not available to revisit a final order on a debatable issue of law or fact, and an application that in substance seeks recall of the earlier conclusion is not maintainable as a mistake apparent from the record. The Tribunal had already taken the view that the value determined for duty purposes could also apply for licence purposes under import control law, on the basis that the same transaction could not carry two different values. The rectification request was therefore rejected, and the earlier valuation conclusion was left undisturbed.

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Issues: Whether rectification of the final order was warranted on the ground that the Tribunal had allegedly erred in treating the value determined for duty purposes as applicable for licence purposes, and whether the rectification application was maintainable when the alleged error depended on a debatable point of law.

Analysis: The earlier final order had already considered the relevant line of authority and had taken the view that, on interpretation of the import control law, the value determined for payment of duty could also be taken for licence purposes because there could not be two different values for the same transaction. The application sought, in substance, a recall of that conclusion rather than correction of any apparent mistake. Rectification is not available where the point raised requires re-argument on a contested issue of fact or law.

Conclusion: The rectification application was not maintainable and the request to alter the final order was rejected.

Final Conclusion: The Tribunal declined to interfere with its earlier final order and left the substantive conclusion on the valuation issue undisturbed.

Ratio Decidendi: Rectification cannot be used to revisit a conclusion reached on a debatable issue of law or fact, and a request that in substance seeks recall of an earlier decision is not maintainable as a mistake apparent from the record.

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