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of <h1>Dismissal of Appeal for Rectification of Mistake in Customs Act Penalty Order</h1> The appeal for rectification of a mistake in an order upholding a personal penalty of Rs. 1 lakh under the Customs Act was dismissed by the Tribunal. The ... Rectification of mistake The appellant sought rectification of a mistake in an order upholding a personal penalty of Rs. 1 lakh under the Customs Act. The Tribunal found no mistake in the order and rejected the application. The jurisdiction of the Single Member Bench was deemed appropriate for the case as the challenge was only against the penalty amount, falling below Rs. 10 lakh.
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