https://www.taxtmi.com/caselaws?id=85835 The Tribunal rejected the Revenue's application for rectification, emphasizing that the burden of proving smuggled goods lay on the department and that Section 123 was not invoked in the adjudication order. The Tribunal found no mistake in not considering the show cause notice, which was not part of the original record but submitted later. Previous decisions were relied upon to establish that new documents not on record cannot be considered for rectification. en-us Fri, 27 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85835 The Tribunal rejected the Revenue's application for rectification, emphasizing that the burden of proving smuggled goods lay on the department and that Section 123 was not invoked in the adjudication order. The Tribunal found no mistake in not considering the show cause notice, which was not part of the original record but submitted later. Previous decisions were relied upon to establish that new documents not on record cannot be considered for rectification. Case-Laws Customs Fri, 27 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85835