https://www.taxtmi.com/caselaws?id=352709 The Tribunal dismissed the Appellant's rectification of mistake (ROM) application under Section 129B(2) of the Customs Act, finding no error apparent on the face of the record in remanding the matter for jurisdiction determination post the Supreme Court's Mangali Impex case. The Tribunal clarified that the ROM application's scope was limited to correcting evident errors, not reviewing orders on merit. The decision was pronounced on 13/11/2017, affirming the remand based on the pending Mangali Impex case without any reversible error. en-us Mon, 13 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352709 The Tribunal dismissed the Appellant's rectification of mistake (ROM) application under Section 129B(2) of the Customs Act, finding no error apparent on the face of the record in remanding the matter for jurisdiction determination post the Supreme Court's Mangali Impex case. The Tribunal clarified that the ROM application's scope was limited to correcting evident errors, not reviewing orders on merit. The decision was pronounced on 13/11/2017, affirming the remand based on the pending Mangali Impex case without any reversible error. Case-Laws Customs Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352709