Rectification of record refused where drawback appeal was already allowed and interest claim required separate pursuit under customs law.

An application for rectification seeking a specific direction on interest for delayed drawback was rejected because no mistake apparent from the record was shown. The Tribunal had already allowed the appeal and set aside the impugned order, so consequential benefits were held to follow from that decision. It was also stated that no separate order was necessary on the interest claim, and that any interest payable under the Customs Act had to be pursued before the competent customs authority.

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Issues: Whether the order suffered from any mistake apparent from the record so as to justify rectification, including the claim for interest on delayed drawback.

Analysis: The application sought insertion of a specific direction for interest on drawback. The Tribunal had already allowed the appeal and set aside the impugned order, and all consequential benefits were held to follow from that decision. It was further observed that no separate order was necessary on the interest claim, and that if any interest was payable under the Customs Act, the applicant had to pursue the matter before the competent customs authority.

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

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