https://www.taxtmi.com/caselaws?id=209711 The High Court upheld the Tribunal's decision to rectify the error in levying interest under Section 129B(2) of the Customs Act, 1962, stating that the error was apparent and needed rectification. The Court ruled in favor of the assessee, emphasizing the Tribunal's power to rectify mistakes and the assessee's obligation to fulfill conditions for duty exemption under exemption notification No.96/93. The appeal filed by the revenue was dismissed, affirming the Tribunal's decision. en-us Thu, 03 Nov 2011 00:00:00 +0530 Sat, 01 Sep 2012 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209711 The High Court upheld the Tribunal's decision to rectify the error in levying interest under Section 129B(2) of the Customs Act, 1962, stating that the error was apparent and needed rectification. The Court ruled in favor of the assessee, emphasizing the Tribunal's power to rectify mistakes and the assessee's obligation to fulfill conditions for duty exemption under exemption notification No.96/93. The appeal filed by the revenue was dismissed, affirming the Tribunal's decision. Case-Laws Customs Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209711