Tribunal rejects rectification application for mistake in Final Order

The Appellate Tribunal CEGAT, New Delhi rejected M/s. Taxcomash Exports' application for rectification of mistake in the Final Order. The Tribunal stated that if interest is payable under Section 75-A of the Customs Act, the Applicant should address the Customs Authority directly. The application was dismissed as no evident mistake was identified in the record.

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The Appellate Tribunal CEGAT, New Delhi rejected an application by M/s. Taxcomash Exports for rectification of mistake apparent from the record of Tribunal's Final Order. The Tribunal decided that if interest is payable under Section 75-A of the Customs Act, the Applicant must take up the matter with the Customs Authority concerned. The application was rejected as no mistake was found apparent from the record.

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