https://www.taxtmi.com/caselaws?id=112928 The Tribunal rejected the Rectification of Mistake (ROM) application, as it was deemed outside the scope of Section 129B(2) of the Customs Act. The majority found that the original decision was based on evidence and not subject to rectification for mistakes apparent on the record. One dissenting member suggested remanding the matter for re-examination due to perceived contradictions in findings regarding the classification of goods as computer software. en-us Fri, 05 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112928 The Tribunal rejected the Rectification of Mistake (ROM) application, as it was deemed outside the scope of Section 129B(2) of the Customs Act. The majority found that the original decision was based on evidence and not subject to rectification for mistakes apparent on the record. One dissenting member suggested remanding the matter for re-examination due to perceived contradictions in findings regarding the classification of goods as computer software. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112928