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        Case ID :

        2001 (7) TMI 679 - AT - Customs

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        Rectification for apparent error fails where the invoice and record do not support the claimed import quantity interpretation. A rectification request failed because no obvious mistake from the record was shown in the Tribunal's finding on the quantity of seamless steel tubes ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rectification for apparent error fails where the invoice and record do not support the claimed import quantity interpretation.

                                A rectification request failed because no obvious mistake from the record was shown in the Tribunal's finding on the quantity of seamless steel tubes imported. The invoice recorded 4,955 pieces, and the record did not support the contention that this figure represented the number of gas cylinders that could be manufactured from a smaller quantity of tubes. As the material relied on had already been considered in the appeal, the Tribunal held that no apparent error existed and rejected rectification.




                                Issues: Whether the final order contained an obvious mistake from the record warranting rectification of the finding on the quantity of seamless steel tubes imported.

                                Analysis: The invoice showed import of 4955 pieces, and the record did not support the claim that this figure represented the number of gas cylinders capable of being manufactured from a smaller quantity of tubes. The material before the Tribunal had already been considered while deciding the appeal, and no apparent error could be shown from the record.

                                Conclusion: No obvious mistake from the record was established, and the request for rectification was rejected.


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                                ActsIncome Tax
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