https://www.taxtmi.com/caselaws?id=81432 The Tribunal rejected the application for rectification of mistake under Section 129B(2) of the Customs Act, 1962, as it found no mistake apparent on the face of the record in its order. The Tribunal clarified that rectification power does not allow for a review of the order already passed. It emphasized that the value of imported goods must comply with Section 14 of the Customs Act, and after considering all relevant aspects, no mistake was evident in the order. en-us Mon, 12 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81432 The Tribunal rejected the application for rectification of mistake under Section 129B(2) of the Customs Act, 1962, as it found no mistake apparent on the face of the record in its order. The Tribunal clarified that rectification power does not allow for a review of the order already passed. It emphasized that the value of imported goods must comply with Section 14 of the Customs Act, and after considering all relevant aspects, no mistake was evident in the order. Case-Laws Customs Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81432