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Issues: (i) whether the earlier appellate order required rectification by granting consequential refund and reduction of the redemption fine in respect of the gold ornaments whose confiscation had been set aside; (ii) whether the typographical error in the quantity of gold ornaments required correction.
Issue (i): whether the earlier appellate order required rectification by granting consequential refund and reduction of the redemption fine in respect of the gold ornaments whose confiscation had been set aside.
Analysis: The earlier order had upheld confiscation only of 67 gms. of gold and had set aside confiscation of 874.850 gms. of gold ornaments. The balance of the penalties had already been directed to be refunded, but the consequential relief relating to the redemption fine covering the gold ornaments whose confiscation was overturned had been omitted inadvertently. The omission was treated as a mistake apparent from the record and required correction.
Conclusion: The redemption fine was ordered to be reduced from Rs. 45,000/- to Rs. 10,000/-, and the balance was directed to be refunded to the appellant.
Issue (ii): whether the typographical error in the quantity of gold ornaments required correction.
Analysis: The order contained an incorrect figure in the description of the ornaments, and the correct quantity was evident from the record.
Conclusion: The figure was directed to be corrected from 874.50 gms. to 874.850 gms. of ornaments.
Final Conclusion: The application succeeded, and the earlier order was amended to grant the omitted consequential refund and to correct the clerical error in the quantity of gold ornaments.
Ratio Decidendi: An omission of consequential relief that is evident from the record may be rectified, and clerical or typographical errors in an order may be corrected to reflect the intended decision.