Rectification for mistake apparent from the record rejected where exemption certificate cancellation and natural justice issues were already addressed.

Subsequent cancellation of a Customs Duty Exemption Certificate did not, on the material addressed in the earlier order, justify rectification of that order because the central question of entitlement under Notification No. 64/88-Cus. had already been considered. The customs authorities were also found to have no jurisdiction to decide whether the cancellation was itself vitiated by breach of natural justice, as that issue lay within the domain of the High Court's decision. The rectification request therefore amounted to a repetition of matters already examined and failed to disclose any mistake apparent from the record, making the application not maintainable on the grounds raised.

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Issues: Whether the final order contained any mistake apparent from the record warranting rectification on the ground that the effect of cancellation of the Customs Duty Exemption Certificate and the alleged breach of natural justice had not been considered.

Analysis: The application reiterated contentions relating to documents and circumstances relevant only to cancellation of the Customs Duty Exemption Certificate. The earlier order had already dealt with the central question whether subsequent cancellation of the certificate would deny the benefit of Notification No. 64/88-Cus. and had also recorded that customs authorities had no jurisdiction to examine whether the cancellation was in breach of natural justice. The grievance raised was, in substance, a challenge to matters already considered and to matters falling within the domain of the High Court's decision.

Conclusion: No mistake apparent from the record was shown, and the rectification application was not maintainable on the grounds urged.

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