Rectification for mistake apparent from record cannot be used to seek rehearing merely because every appeal ground was not discussed.

Section 129B(2) of the Customs Act permits rectification only of a mistake apparent from the record, meaning an error that is obvious and not one requiring prolonged argument or re-examination. The omission to discuss every ground raised in the memorandum of appeal, by itself, is not such a mistake. An application seeking rehearing on that basis was therefore not maintainable under Section 129B(2) and was rejected.

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Issues: Whether an application seeking rehearing on the ground that some grounds of appeal were not dealt with in the final order is maintainable under Section 129B(2) of the Customs Act.

Analysis: Section 129B(2) empowers rectification only of a mistake apparent from the record. Such a mistake must be obvious and cannot be established by a prolonged or elaborate argument. The omission to discuss every ground raised in the memorandum of appeal does not, by itself, constitute a mistake apparent from the record so as to justify rectification under this provision.

Conclusion: The application was not maintainable under Section 129B(2) of the Customs Act and was rejected.

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