https://www.taxtmi.com/caselaws?id=286486 The Tribunal held that the time limit under Section 129B(2) of the Customs Act, 1962, applies only to the initiation of rectification, not to rectification itself if brought to notice by either party. Emphasizing the importance of rectifying mistakes promptly, the Tribunal rejected imposing limitations on rectification. It noted a lack of settled law on the issue raised by the Authorized Representative and directed the registry to issue a corrigendum to rectify typographical errors in the orders. The Tribunal ultimately dismissed the applications as the sought rectifications did not impact the substance of its decisions. en-us Mon, 26 Nov 2018 00:00:00 +0530 Sat, 29 Feb 2020 06:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286486 The Tribunal held that the time limit under Section 129B(2) of the Customs Act, 1962, applies only to the initiation of rectification, not to rectification itself if brought to notice by either party. Emphasizing the importance of rectifying mistakes promptly, the Tribunal rejected imposing limitations on rectification. It noted a lack of settled law on the issue raised by the Authorized Representative and directed the registry to issue a corrigendum to rectify typographical errors in the orders. The Tribunal ultimately dismissed the applications as the sought rectifications did not impact the substance of its decisions. Case-Laws Customs Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286486