https://www.taxtmi.com/caselaws?id=239461 The Tribunal dismissed the application seeking rectification of mistakes in the Final Order related to the quantity and FOB value of goods in the Shipping Bill. It held that the responsibility for accurate entries in the Shipping Bill lies with the exporter, and Section 154 of the Customs Act cannot be used to rectify mistakes made by the exporter. The Tribunal found no manifest error in the Final Order and upheld its earlier decision, concluding that the application sought a different finding not permissible under the law. en-us Fri, 01 Feb 2013 00:00:00 +0530 Thu, 14 Nov 2013 21:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239461 The Tribunal dismissed the application seeking rectification of mistakes in the Final Order related to the quantity and FOB value of goods in the Shipping Bill. It held that the responsibility for accurate entries in the Shipping Bill lies with the exporter, and Section 154 of the Customs Act cannot be used to rectify mistakes made by the exporter. The Tribunal found no manifest error in the Final Order and upheld its earlier decision, concluding that the application sought a different finding not permissible under the law. Case-Laws Customs Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239461