https://www.taxtmi.com/caselaws?id=100390 Rectification is confined to mistakes apparent from the record, and a proceeding that seeks reconsideration of the merits is in substance a review, which the Tribunal cannot undertake. The Tribunal held that most of the grounds in the application amounted to an impermissible request for rehearing, so that relief could not be granted on those points. It found, however, that Rule 8(2)(ii) of the Customs Valuation Rules, 1988 had been wrongly quoted and applied, and treated that as a limited rectifiable error. The application was therefore maintainable only to that extent, and the remaining prayer for rehearing was rejected. en-us Fri, 17 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 12:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100390 Rectification is confined to mistakes apparent from the record, and a proceeding that seeks reconsideration of the merits is in substance a review, which the Tribunal cannot undertake. The Tribunal held that most of the grounds in the application amounted to an impermissible request for rehearing, so that relief could not be granted on those points. It found, however, that Rule 8(2)(ii) of the Customs Valuation Rules, 1988 had been wrongly quoted and applied, and treated that as a limited rectifiable error. The application was therefore maintainable only to that extent, and the remaining prayer for rehearing was rejected. Case-Laws Customs Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100390