https://www.taxtmi.com/caselaws?id=365166 The Tribunal dismissed the application seeking rectification of a mistake apparent on record in the Final Order passed by CESTAT regarding mis-declaration of imported goods due to mixed identity of individuals named Rajendra Prasad alias Raju and Rajendra Kumar alias Raju. The Tribunal found that the mis-declaration was done by Rajendra Prasad alias Raju, an employee of the appellant, who admitted to forging import invoices. The judgment clarified the distinction between procedural rectification and rectification on merits under the Customs Act, emphasizing the limitations on rectification/review powers. The applicant was allowed to pursue alternative remedies if available. en-us Fri, 27 Jul 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365166 The Tribunal dismissed the application seeking rectification of a mistake apparent on record in the Final Order passed by CESTAT regarding mis-declaration of imported goods due to mixed identity of individuals named Rajendra Prasad alias Raju and Rajendra Kumar alias Raju. The Tribunal found that the mis-declaration was done by Rajendra Prasad alias Raju, an employee of the appellant, who admitted to forging import invoices. The judgment clarified the distinction between procedural rectification and rectification on merits under the Customs Act, emphasizing the limitations on rectification/review powers. The applicant was allowed to pursue alternative remedies if available. Case-Laws Customs Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365166