Rectification power under the Customs Act is limited to orders under section 129B(1); no rectification lies against section 129B(2) orders.

Rectification under section 129B of the Customs Act, 1962 is confined to orders made under section 129B(1); an application seeking rectification of an order passed under section 129B(2) falls outside that statutory power and is not maintainable. The reference to the four-year rectification period did not cure the defect because the basic requirement of a rectifiable order was absent, so the application was rejected.

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Issues: Whether an application for rectification was maintainable against an order passed under section 129B(2) of the Customs Act, 1962.

Analysis: Rectification under section 129B is confined to orders passed under section 129B(1). The impugned application sought rectification of an order passed under section 129B(2), and therefore fell outside the statutory power of rectification. The reference to the four-year period for rectification of an order under section 129B(1) did not assist the applicant, since the threshold requirement of a rectifiable order itself was absent.

Conclusion: The application for rectification was not maintainable and was rejected.

Ratio Decidendi: Rectification under section 129B of the Customs Act, 1962 lies only in respect of an order made under section 129B(1), and no rectification can be sought against an order passed under section 129B(2).

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