https://www.taxtmi.com/caselaws?id=31561 Rectification under the mistake-apparent-from-record standard is confined to obvious and patent errors, not issues requiring prolonged reasoning or two possible views. In this CESTAT note, the Tribunal's earlier order had already considered the importer's submission on clearance through Nhava Sheva and the relevance of the bill of entry being filed at CFS, Patparganj. Since the alleged error was not self-evident from the record and turned on an arguable view of compliance with Rule 43A of the Drugs and Cosmetics Rules, no rectification was warranted. The application was therefore dismissed and the final order remained undisturbed. en-us Fri, 25 Apr 2008 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31561 Rectification under the mistake-apparent-from-record standard is confined to obvious and patent errors, not issues requiring prolonged reasoning or two possible views. In this CESTAT note, the Tribunal's earlier order had already considered the importer's submission on clearance through Nhava Sheva and the relevance of the bill of entry being filed at CFS, Patparganj. Since the alleged error was not self-evident from the record and turned on an arguable view of compliance with Rule 43A of the Drugs and Cosmetics Rules, no rectification was warranted. The application was therefore dismissed and the final order remained undisturbed. Case-Laws Customs Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31561