https://www.taxtmi.com/caselaws?id=199591 The Tribunal dismissed the application seeking a recall of the order dated 12-8-1986, stating that once an order is pronounced, it cannot be recalled but may be amended under S.129-B(2) of the Customs Act, 1962. The dispute involved a refund claim for customs duty on "white coconut oil," with the Appellate Collector rejecting the claim. The Tribunal found no error apparent from the record and emphasized that rectification is limited to correcting obvious mistakes, not for reevaluation based on new evidence. The application was deemed misconceived and dismissed. en-us Tue, 13 Jan 1987 00:00:00 +0530 Wed, 07 Mar 2018 13:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199591 The Tribunal dismissed the application seeking a recall of the order dated 12-8-1986, stating that once an order is pronounced, it cannot be recalled but may be amended under S.129-B(2) of the Customs Act, 1962. The dispute involved a refund claim for customs duty on "white coconut oil," with the Appellate Collector rejecting the claim. The Tribunal found no error apparent from the record and emphasized that rectification is limited to correcting obvious mistakes, not for reevaluation based on new evidence. The application was deemed misconceived and dismissed. Case-Laws Customs Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199591