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Issues: Whether the rectification of mistake applications could be used to seek modification or recall of the Tribunal's final order in the absence of any patent mistake apparent from the record.
Analysis: The applications did not point out any obvious mistake of fact or law on the face of the earlier order. Instead, they sought reopening of the merits, including the imposition of penalty, valuation of the imported goods, and the appreciation of evidence. Such grounds fall outside the limited scope of rectification of mistake. The Tribunal has no power under a ROM application to review, recall, or modify its final order merely because a party considers it erroneous on merits. A debatable issue or a fresh challenge to appreciation of evidence cannot be converted into rectification. The settled principle applied was that rectification lies only for a patent mistake and not for rehearing of the matter.
Conclusion: The rectification applications were not maintainable and were liable to be rejected.