Mistake apparent from the record not shown where rectification sought on an unconsidered customs circular.

A Miscellaneous Application for rectification was held not maintainable because omission to mention Circular No. 12/2014-Cus did not amount to a mistake apparent from the record. The Tribunal noted that the earlier final order had already decided the refund claim on merits and found it inadmissible under the Customs Act, 1962, even though it had been filed within time. Since the cited circular-based plea did not show any obvious error in the order, and the authorities relied on were factually inapplicable, the rectification request was rejected.

---

---

Issues: Whether the Miscellaneous Application seeking rectification was maintainable on the ground that Circular No. 12/2014-Cus dated 17.11.2014 was not considered, and whether such omission amounted to a mistake apparent from the record.

Analysis: The Tribunal noted that the earlier final order had been passed on the merits of the dispute and had already held the refund claim to be inadmissible under the Customs Act, 1962 despite being filed within time. The plea that the circular was not mentioned or considered did not disclose any apparent error in the order. The decisions cited were found inapplicable to the facts.

Conclusion: The Miscellaneous Application did not disclose any mistake apparent from the record and was rejected.

---