https://www.taxtmi.com/caselaws?id=270130 A writ petition under Article 226 was held maintainable where the grievance was confined to a patent factual error and not a direct challenge to rate of duty or valuation, despite the statutory appeal route under section 130E of the Customs Act. The Tribunal's finding that the separate value of 16 mm TMT bars was unavailable on record was found contrary to the bill of lading and commercial invoice, which enabled the value to be worked out. That perverse factual finding made the rejection of rectification unsustainable, so the order was set aside and the rectification application restored for fresh consideration. en-us Thu, 29 Oct 2015 00:00:00 +0530 Thu, 05 May 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270130 A writ petition under Article 226 was held maintainable where the grievance was confined to a patent factual error and not a direct challenge to rate of duty or valuation, despite the statutory appeal route under section 130E of the Customs Act. The Tribunal's finding that the separate value of 16 mm TMT bars was unavailable on record was found contrary to the bill of lading and commercial invoice, which enabled the value to be worked out. That perverse factual finding made the rejection of rectification unsustainable, so the order was set aside and the rectification application restored for fresh consideration. Case-Laws Customs Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270130