https://www.taxtmi.com/caselaws?id=125269 Subsequent cancellation of a Customs Duty Exemption Certificate did not, on the material addressed in the earlier order, justify rectification of that order because the central question of entitlement under Notification No. 64/88-Cus. had already been considered. The customs authorities were also found to have no jurisdiction to decide whether the cancellation was itself vitiated by breach of natural justice, as that issue lay within the domain of the High Court's decision. The rectification request therefore amounted to a repetition of matters already examined and failed to disclose any mistake apparent from the record, making the application not maintainable on the grounds raised. en-us Tue, 27 Jan 2009 00:00:00 +0530 Tue, 28 Jun 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125269 Subsequent cancellation of a Customs Duty Exemption Certificate did not, on the material addressed in the earlier order, justify rectification of that order because the central question of entitlement under Notification No. 64/88-Cus. had already been considered. The customs authorities were also found to have no jurisdiction to decide whether the cancellation was itself vitiated by breach of natural justice, as that issue lay within the domain of the High Court's decision. The rectification request therefore amounted to a repetition of matters already examined and failed to disclose any mistake apparent from the record, making the application not maintainable on the grounds raised. Case-Laws Customs Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125269