https://www.taxtmi.com/caselaws?id=267947 Rectification proceedings under the mistake apparent on the record standard can correct only obvious factual or arithmetical errors. The Tribunal held that the valuation method based on export declarations and admitted computer printouts had already been examined and could not be reopened as a rectifiable mistake, so that challenge failed. However, where the bill of entry reflected an excess quantity and incorrect exchange-rate figures, those apparent record errors were corrected. The matter was remanded only for limited re-quantification of duty after giving effect to those corrections. en-us Tue, 19 May 2015 00:00:00 +0530 Wed, 18 Nov 2015 09:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267947 Rectification proceedings under the mistake apparent on the record standard can correct only obvious factual or arithmetical errors. The Tribunal held that the valuation method based on export declarations and admitted computer printouts had already been examined and could not be reopened as a rectifiable mistake, so that challenge failed. However, where the bill of entry reflected an excess quantity and incorrect exchange-rate figures, those apparent record errors were corrected. The matter was remanded only for limited re-quantification of duty after giving effect to those corrections. Case-Laws Customs Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267947