Rectification requires a mistake apparent from the record, not a disputed or unproved factual issue.

Rectification was refused because no mistake apparent from the record was shown. The Tribunal held that the original challenge concerned the Additional Collector's order permitting substitution of the bill of entry, and that order had already been sustained on the basis that the Assistant Collector's action under Section 46(5) of the Customs Act lacked the attributes of an adjudication order and was therefore not amenable to review. The later remark on the effective date of the notification was only incidental, and in the absence of evidence from the competent authority on public availability of the notification, no patent error could be established. The prior order therefore remained undisturbed.

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Issues: Whether the order sought to be rectified disclosed any mistake apparent from the record, in particular on the question of the effective date of the notification and the applicability of higher duty.

Analysis: The Tribunal found that the challenge in the original appeal was to the Additional Collector's order allowing substitution of the bill of entry and that the order had been upheld on the basis that, under Section 46(5) of the Customs Act, the Assistant Collector's action did not bear the attributes of an adjudication order so as to attract review. The later observation regarding the date from which the notification became effective was only incidental to the discussion, and there was no evidence on record from the competent authority as to when the notification was made available to the public. In the absence of such evidence, no apparent error in the Tribunal's order could be established.

Conclusion: No mistake apparent from the record was shown, and the rectification application was rejected.

Final Conclusion: The prior order upholding the Additional Collector's action remained undisturbed, and no rectification relief was granted.

Ratio Decidendi: A rectification application cannot succeed unless the alleged error is apparent from the record and not dependent on disputed or unproved facts.

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