Rectification of typographical errors under Customs law allowed where corrections were confined to the record and not merits.

Rectification under Section 129B(2) of the Customs Act is available to correct apparent mistakes in a final order, including typographical errors in the respondent's name, address, and stated figure, where the correction is confined to the record and does not involve review of the appeal on merits. The application was allowed, and the final order was amended by substituting the correct respondent particulars and the amount recorded in the order.

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Issues: Whether the rectification of mistake application under Section 129B(2) of the Customs Act, 1962 should be allowed to correct the apparent typographical errors in the final order.

Analysis: The mistake pointed out in the respondent's name and address, as well as the figure stated in the earlier final order, was found to be an apparent typographical error on perusal of the record. The corrections sought were confined to the preamble and the amount mentioned in the order, and no substantive review of the merits of the appeal was involved.

Conclusion: The rectification application was allowed and the final order was corrected by substituting the respondent's name and address and the amount as indicated in the order.

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