https://www.taxtmi.com/caselaws?id=105062 Rectification failed because no mistake apparent from the record was shown. The earlier appeal concerned only whether the imported goods were covered by the open general licence, and no real dispute on classification or rate of duty had been raised. Heading 9801.00 and the notification relied on were merely consequential to the project import context, not independent issues requiring a different forum. On the record, the objection that the matter involved classification and duty rate did not establish any jurisdictional error in the earlier order, so the rectification application was rejected as not maintainable. en-us Wed, 06 May 1998 00:00:00 +0530 Fri, 02 Mar 2012 13:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105062 Rectification failed because no mistake apparent from the record was shown. The earlier appeal concerned only whether the imported goods were covered by the open general licence, and no real dispute on classification or rate of duty had been raised. Heading 9801.00 and the notification relied on were merely consequential to the project import context, not independent issues requiring a different forum. On the record, the objection that the matter involved classification and duty rate did not establish any jurisdictional error in the earlier order, so the rectification application was rejected as not maintainable. Case-Laws Customs Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105062