https://www.taxtmi.com/caselaws?id=114593 Rule 18 allows rectification only of a mistake apparent from the record, applying the same standard as section 154 of the Income-tax Act. A point that can be reached only through debate, reasoning, or reconsideration of the merits is outside the rule. The challenged observation was treated as a considered conclusion on the scope of the exemption notification, not an obvious error, so rectification was unavailable. The AAR also stated that section 28J of the Customs Act binds an advance ruling only on the applicant, the specified matters under section 28H(2), and the Commissioner of Customs; purchasers of the applicant are not within that binding effect. en-us Thu, 25 Nov 2004 00:00:00 +0530 Thu, 17 Apr 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114593 Rule 18 allows rectification only of a mistake apparent from the record, applying the same standard as section 154 of the Income-tax Act. A point that can be reached only through debate, reasoning, or reconsideration of the merits is outside the rule. The challenged observation was treated as a considered conclusion on the scope of the exemption notification, not an obvious error, so rectification was unavailable. The AAR also stated that section 28J of the Customs Act binds an advance ruling only on the applicant, the specified matters under section 28H(2), and the Commissioner of Customs; purchasers of the applicant are not within that binding effect. Case-Laws Customs Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114593