https://www.taxtmi.com/caselaws?id=365166 Rectification under the Customs Act and CESTAT Rules is confined to manifest errors apparent on the record and cannot be used to reappreciate evidence or seek review on merits. Where the earlier order had already considered the alleged mixed identity of the persons concerned and reached a factual conclusion on the record and statement relied upon, a challenge asserting that the decision was wrong on merits did not disclose any apparent mistake. Rectification was therefore not permissible. 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 Rectification under the Customs Act and CESTAT Rules is confined to manifest errors apparent on the record and cannot be used to reappreciate evidence or seek review on merits. Where the earlier order had already considered the alleged mixed identity of the persons concerned and reached a factual conclusion on the record and statement relied upon, a challenge asserting that the decision was wrong on merits did not disclose any apparent mistake. Rectification was therefore not permissible. Case-Laws Customs Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365166