Error apparent review failed where the Tribunal followed its earlier cargo measurement view and found no inconsistency in the final order.

Rectification under the error apparent standard was rejected because the Tribunal had already applied its earlier view in the assessee's own matter that dip reading for cargo measurement in the shore tank should be taken after the cargo had settled, as this best reflected the correct quantity received. The impugned final order followed that earlier decision, so there was no inconsistency or obvious mistake visible on the record. As a result, the rectification application was dismissed.

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Issues: Whether the final order suffered from any error apparent on the face of the record warranting rectification.

Analysis: The Tribunal noted that the earlier final order in the assessee's own matter had already considered the competing submissions and had accepted the view that dip reading for measurement of cargo in the shore tank should be taken after the cargo had settled down, which would indicate the correct quantity received. The same issue had been decided in favour of the importer in the earlier order, and the present final order had followed that view. On that basis, the Tribunal found no inconsistency or apparent mistake in the impugned final order.

Conclusion: No error apparent on the face of the record was found, and the rectification application was dismissed.

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