https://www.taxtmi.com/caselaws?id=167363 The Appellate Tribunal declined the appellant's request for rectification of mistakes in the order, upholding the original decision. The judgment emphasized the stringent criteria for rectification, stating that mistakes must be obvious and patent, not subject to differing legal interpretations. The analysis focused on the interpretation of policy provisions, classification of imported motors, and the Court's limited power to review its own orders under the Customs Act, 1962. en-us Wed, 06 Mar 1985 00:00:00 +0530 Wed, 17 Dec 2014 14:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167363 The Appellate Tribunal declined the appellant's request for rectification of mistakes in the order, upholding the original decision. The judgment emphasized the stringent criteria for rectification, stating that mistakes must be obvious and patent, not subject to differing legal interpretations. The analysis focused on the interpretation of policy provisions, classification of imported motors, and the Court's limited power to review its own orders under the Customs Act, 1962. Case-Laws Customs Wed, 06 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167363