https://www.taxtmi.com/caselaws?id=80351 Rectification under the Customs Act could not be used to reopen a penalty order on a debatable point of law. The Tribunal held that the objection to levy of penalty was not an obvious or patent mistake apparent from the record, because it required long-drawn reasoning on whether penalty under Section 112(a) could survive without confiscation under Section 111. As the alleged error was only arguable, the earlier order sustaining the penalty was left undisturbed and the rectification request failed. en-us Wed, 21 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80351 Rectification under the Customs Act could not be used to reopen a penalty order on a debatable point of law. The Tribunal held that the objection to levy of penalty was not an obvious or patent mistake apparent from the record, because it required long-drawn reasoning on whether penalty under Section 112(a) could survive without confiscation under Section 111. As the alleged error was only arguable, the earlier order sustaining the penalty was left undisturbed and the rectification request failed. Case-Laws Customs Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80351