https://www.taxtmi.com/caselaws?id=100318 The Rectification of Mistake Application was rejected by the Tribunal, maintaining the original decision regarding the 35 bills of entry and the penalties imposed. The Tribunal emphasized that rectification of mistakes should address apparent errors on the record and not involve re-evaluation of evidence, ultimately rejecting the application for rectification. The penalty imposed on M/s. Laxmi Narayan Ramniwas was set aside as their consignment confiscation had been overturned, leading to the modification of the Tribunal's order. en-us Wed, 07 Feb 2001 00:00:00 +0530 Tue, 31 Jan 2012 18:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100318 The Rectification of Mistake Application was rejected by the Tribunal, maintaining the original decision regarding the 35 bills of entry and the penalties imposed. The Tribunal emphasized that rectification of mistakes should address apparent errors on the record and not involve re-evaluation of evidence, ultimately rejecting the application for rectification. The penalty imposed on M/s. Laxmi Narayan Ramniwas was set aside as their consignment confiscation had been overturned, leading to the modification of the Tribunal's order. Case-Laws Customs Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100318