https://www.taxtmi.com/caselaws?id=80557 The Tribunal ruled in favor of the applicant, holding that a rectification application is maintainable against an order passed rectifying a mistake under Section 129B(2) of the Customs Act, 1962. The Tribunal concluded that only orders passed under sub-section (1) of Section 129B are eligible for rectification, while orders passed under sub-section (2) cannot be rectified. Citing legal precedents, including a judgment of the Patna High Court and a decision of the Supreme Court, the Tribunal emphasized that rectification orders are part of the assessment proceedings and do not have a separate limitation period. en-us Fri, 25 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80557 The Tribunal ruled in favor of the applicant, holding that a rectification application is maintainable against an order passed rectifying a mistake under Section 129B(2) of the Customs Act, 1962. The Tribunal concluded that only orders passed under sub-section (1) of Section 129B are eligible for rectification, while orders passed under sub-section (2) cannot be rectified. Citing legal precedents, including a judgment of the Patna High Court and a decision of the Supreme Court, the Tribunal emphasized that rectification orders are part of the assessment proceedings and do not have a separate limitation period. Case-Laws Customs Fri, 25 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80557