https://www.taxtmi.com/caselaws?id=91924 Rectification of a tribunal order is limited to mistakes apparent from the record and cannot be used to expand the appeal into issues not decided. The Tribunal held that requests concerning other pending bills of entry, comparative declared values, and retrospective effect to earlier orders were outside its remit because assessment and valuation matters lie within the assessing officer's jurisdiction. As the impugned order did not require consideration of those matters, no rectifiable mistake was found and no correction was warranted. The rectification application was dismissed. en-us Mon, 26 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91924 Rectification of a tribunal order is limited to mistakes apparent from the record and cannot be used to expand the appeal into issues not decided. The Tribunal held that requests concerning other pending bills of entry, comparative declared values, and retrospective effect to earlier orders were outside its remit because assessment and valuation matters lie within the assessing officer's jurisdiction. As the impugned order did not require consideration of those matters, no rectifiable mistake was found and no correction was warranted. The rectification application was dismissed. Case-Laws Customs Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91924