https://www.taxtmi.com/caselaws?id=85548 Rectification under the mistake-apparent-on-record standard failed because the challenged points had already been decided in the earlier Tribunal order. The Tribunal had held that countervailing duty was chargeable on the imported goods and that import under Open General Licence was unavailable since a specific import licence was required. The argument that the Supreme Court ratio had been wrongly applied was treated as a dispute over factual appreciation, not an obvious clerical or apparent error. No mistake apparent on the face of the record was shown, so the rectification application was not maintainable. en-us Thu, 25 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85548 Rectification under the mistake-apparent-on-record standard failed because the challenged points had already been decided in the earlier Tribunal order. The Tribunal had held that countervailing duty was chargeable on the imported goods and that import under Open General Licence was unavailable since a specific import licence was required. The argument that the Supreme Court ratio had been wrongly applied was treated as a dispute over factual appreciation, not an obvious clerical or apparent error. No mistake apparent on the face of the record was shown, so the rectification application was not maintainable. Case-Laws Customs Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85548