Rectification cannot reopen final orders; only an obvious mistake on the record can be corrected.

Rectification was held unavailable because no mistake apparent on the face of the record was shown. The Tribunal stated that a rectification application cannot be used to reopen the merits of a final order or act as an appeal in disguise; only an obvious, patent error capable of no two views can be corrected. It also noted that the notification had the force of law and would prevail over the Board's circular, and that the earlier view denying the benefit under para 9.9(f) of the EXIM Policy could not be challenged through rectification. The request was declined, leaving the earlier dismissal undisturbed.

---

---

Issues: Whether the earlier final order suffered from a mistake apparent on the face of the record so as to warrant rectification, in light of the contention that the Board's circular was binding and that the benefit of the notification was available to clearances made under para 9.9(f) of the EXIM Policy 1997-2002.

Analysis: The earlier order had already considered the relevant notification and the Board's circular and had held that the benefit of the notification was not available to goods cleared under para 9.9(f), notwithstanding the circular. The Tribunal treated the notification as having the force of law and held that it would override the circular. It further held that even if the view taken in the final order was alleged to be incorrect, such a grievance could be pursued only in appeal and not through a rectification application. A rectification proceeding cannot be used as an appeal in disguise, and only an obvious mistake capable of no two views can be corrected in such proceedings.

Conclusion: No mistake apparent on the face of the record was shown, and the request for rectification was not maintainable.

Final Conclusion: The application for rectification was declined, leaving the earlier dismissal of the appeals undisturbed.

Ratio Decidendi: Rectification is confined to an obvious and patent mistake on the face of the record and cannot be used to reopen or reargue the merits of a final order.

---