Rectification of redemption fine and penalty allowed after export value and DEPB benefit were found material to the earlier order.

A rectification application was allowed where the earlier order had not taken into account the declared export value of the goods and the DEPB benefit while examining reduction of redemption fine and penalty. On review of the record and the clarification produced, those factors were found to be relevant and ought to have been considered in the earlier decision. The original authority's order was therefore restored.

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Issues: Whether the rectification application was liable to be allowed on the ground that the DEPB benefit and export value of the goods had not been taken into account while reducing the redemption fine and penalty.

Analysis: The application sought correction of the earlier order on the basis that the declared export value and DEPB benefit were material for determining whether further reduction of redemption fine and penalty was warranted. On perusal of the records and the clarification placed before it, it was found that these factors ought to have been considered while passing the earlier order.

Conclusion: The rectification application was allowed and the original authority's order was restored.

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