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    <description>A rectification application was allowed where the earlier order had not taken into account the declared export value of the goods and the DEPB benefit while examining reduction of redemption fine and penalty. On review of the record and the clarification produced, those factors were found to be relevant and ought to have been considered in the earlier decision. The original authority&#039;s order was therefore restored.</description>
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      <description>A rectification application was allowed where the earlier order had not taken into account the declared export value of the goods and the DEPB benefit while examining reduction of redemption fine and penalty. On review of the record and the clarification produced, those factors were found to be relevant and ought to have been considered in the earlier decision. The original authority&#039;s order was therefore restored.</description>
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