https://www.taxtmi.com/caselaws?id=74131 Rectification under section 129B of the Customs Act, 1962 is confined to orders made under section 129B(1); an application seeking rectification of an order passed under section 129B(2) falls outside that statutory power and is not maintainable. The reference to the four-year rectification period did not cure the defect because the basic requirement of a rectifiable order was absent, so the application was rejected. en-us Wed, 30 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74131 Rectification under section 129B of the Customs Act, 1962 is confined to orders made under section 129B(1); an application seeking rectification of an order passed under section 129B(2) falls outside that statutory power and is not maintainable. The reference to the four-year rectification period did not cure the defect because the basic requirement of a rectifiable order was absent, so the application was rejected. Case-Laws Central Excise Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74131