https://www.taxtmi.com/caselaws?id=101484 Rectification under Section 129B(2) of the Customs Act, 1962 is confined to patent, obvious mistakes apparent from the record and cannot be used to seek review or re-argument on facts or law. Where the grievance requires reconsideration of evidence, fresh argument, or reappraisal of the merits, it falls outside rectification jurisdiction. The Tribunal found that the objections raised against the earlier order, including issues relating to project import benefit, provisional assessment, and the sponsoring authority's recommendation, were already covered or involved fresh submissions beyond the limited scope of rectification. The application was therefore not maintainable, and the earlier order remained undisturbed. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101484 Rectification under Section 129B(2) of the Customs Act, 1962 is confined to patent, obvious mistakes apparent from the record and cannot be used to seek review or re-argument on facts or law. Where the grievance requires reconsideration of evidence, fresh argument, or reappraisal of the merits, it falls outside rectification jurisdiction. The Tribunal found that the objections raised against the earlier order, including issues relating to project import benefit, provisional assessment, and the sponsoring authority's recommendation, were already covered or involved fresh submissions beyond the limited scope of rectification. The application was therefore not maintainable, and the earlier order remained undisturbed. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101484