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    <title>2015 (12) TMI 1434 - GUJARAT HIGH COURT</title>
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    <description>The High Court found the petition maintainable under Article 226 of the Constitution despite objections related to jurisdiction under the Customs Act. The Court allowed the rectification application concerning the value of 16 mm TMT bars, determining that the necessary information for calculation was available in the documents. The Tribunal&#039;s decision was deemed incorrect, leading to the quashing of the order and a direction for reconsideration with a proper review of the available material, providing both parties an opportunity to present their case.</description>
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      <description>The High Court found the petition maintainable under Article 226 of the Constitution despite objections related to jurisdiction under the Customs Act. The Court allowed the rectification application concerning the value of 16 mm TMT bars, determining that the necessary information for calculation was available in the documents. The Tribunal&#039;s decision was deemed incorrect, leading to the quashing of the order and a direction for reconsideration with a proper review of the available material, providing both parties an opportunity to present their case.</description>
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