Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Rectification under section 254(2) is confined to obvious, patent and self-evident mistakes on the record, and cannot be used to reopen the merits or seek review of an earlier appellate order. The Tribunal held that the Revenue's complaint of non-consideration of authorities and instructions was, in substance, an attempt to reargue the matter and revisit the decision, not a true rectifiable error. It also noted that a similar contention had already been rejected in an earlier miscellaneous application. The miscellaneous application was therefore found to be without merit and dismissed as an impermissible review request.
Rectification under section 254(2) is confined to obvious, patent and self-evident mistakes on the record, and cannot be used to reopen the merits or seek review of an earlier appellate order. The Tribunal held that the Revenue's complaint of non-consideration of authorities and instructions was, in substance, an attempt to reargue the matter and revisit the decision, not a true rectifiable error. It also noted that a similar contention had already been rejected in an earlier miscellaneous application. The miscellaneous application was therefore found to be without merit and dismissed as an impermissible review request.
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