Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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Rectification under section 254(2) is confined to a patent, obvious error apparent from the record and cannot be used to reargue debatable issues, reassess evidence, or reopen the merits of an earlier time-bar dismissal. The High Court held that complaints about the Tribunal's failure to summon further material, its treatment of the driver's affidavit on delay condonation, and alleged non-consideration of precedent involved adjudicatory choice rather than self-evident error, so no rectifiable mistake was shown. In the section 260A appeal, interference was unavailable absent perversity or a substantial question of law. The appeals were dismissed.
Rectification under section 254(2) is confined to a patent, obvious error apparent from the record and cannot be used to reargue debatable issues, reassess evidence, or reopen the merits of an earlier time-bar dismissal. The High Court held that complaints about the Tribunal's failure to summon further material, its treatment of the driver's affidavit on delay condonation, and alleged non-consideration of precedent involved adjudicatory choice rather than self-evident error, so no rectifiable mistake was shown. In the section 260A appeal, interference was unavailable absent perversity or a substantial question of law. The appeals were dismissed.
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