Mistake apparent on record rejected where duty liability and specific import licence requirement were already decided

Rectification under the mistake-apparent-on-record standard failed because the challenged points had already been decided in the earlier Tribunal order. The Tribunal had held that countervailing duty was chargeable on the imported goods and that import under Open General Licence was unavailable since a specific import licence was required. The argument that the Supreme Court ratio had been wrongly applied was treated as a dispute over factual appreciation, not an obvious clerical or apparent error. No mistake apparent on the face of the record was shown, so the rectification application was not maintainable.

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Issues: Whether there was any mistake apparent on the face of the record in the Tribunal's earlier order in relation to levy of countervailing duty on the imported goods under Chapter Heading 4011.99 and the finding that the goods were not importable under Open General Licence.

Analysis: The challenged issues had already been formulated and answered in the earlier order. The earlier reasoning recorded that countervailing duty was chargeable on the imported goods and that a specific import licence was required, so the goods could not be imported under Open General Licence. The contention that the ratio of the cited Supreme Court decision was wrongly applied was treated as a matter of appreciation of facts and not as a clerical or apparent error capable of rectification.

Conclusion: No mistake apparent on the face of the record was shown, and the rectification application was not maintainable.

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