Court rectifies mistake in Final Order due to goods being duty paid, disallowing second duty demand. Evidence post-seizure supports adjustment.

The court allowed the applicant's request for rectification of mistake in the Final Order as the goods were already duty paid, making a second duty demand unsustainable. Evidence indicated duty payment post-seizure, necessitating adjustment of the duty already paid against the confirmed demand in the impugned order.

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The applicant filed for rectification of mistake in the Final Order dated 18-1-2005. The goods under confiscation were already duty paid, so the demand of duty second time is not sustainable. Evidence showed duty was paid after seizure, so duty already paid is to be adjusted against the demand confirmed in the impugned order. The ROM is allowed.

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