https://www.taxtmi.com/caselaws?id=152086 Section 20 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 permits only correction of mistakes apparent on the face of the record and does not allow reappraisal of evidence, reconsideration of findings, or a merits-based review. An error requiring long-drawn reasoning or involving a debatable point is outside rectification. However, a limited inconsistency in the description of ownership of three plots was treated as a clerical or typographical mistake, so only that narrow correction was allowed while rectification on merits was refused. en-us Fri, 25 Mar 1994 00:00:00 +0530 Mon, 24 Jun 2013 15:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152086 Section 20 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 permits only correction of mistakes apparent on the face of the record and does not allow reappraisal of evidence, reconsideration of findings, or a merits-based review. An error requiring long-drawn reasoning or involving a debatable point is outside rectification. However, a limited inconsistency in the description of ownership of three plots was treated as a clerical or typographical mistake, so only that narrow correction was allowed while rectification on merits was refused. Case-Laws FEMA Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152086