https://www.taxtmi.com/caselaws?id=72771 Rectification jurisdiction under Section 129B(2) of the Customs Act cannot be used to reopen an earlier interpretation of law or alter legal conclusions on the ground of a mistake apparent from the record. A claimed error based only on a different possible interpretation requires reconsideration of the merits and amounts in substance to review, which the Tribunal has no power to undertake under that provision. The proper course is an appeal under Section 130E(b), and a later order adopting a different view does not convert a concluded interpretation into a rectifiable mistake. The rectification applications were therefore rejected as not maintainable. en-us Fri, 21 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 18:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72771 Rectification jurisdiction under Section 129B(2) of the Customs Act cannot be used to reopen an earlier interpretation of law or alter legal conclusions on the ground of a mistake apparent from the record. A claimed error based only on a different possible interpretation requires reconsideration of the merits and amounts in substance to review, which the Tribunal has no power to undertake under that provision. The proper course is an appeal under Section 130E(b), and a later order adopting a different view does not convert a concluded interpretation into a rectifiable mistake. The rectification applications were therefore rejected as not maintainable. Case-Laws Customs Fri, 21 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72771