https://www.taxtmi.com/caselaws?id=310283 The Tribunal rejected the application for rectification of mistake under section 129B of the Custom Act, 1962, regarding the final order on duty liability, fine, and penalty. The duty liability was upheld, while the fine and penalty were set aside. The Tribunal found no error in the original order, sustaining the extended period for confirming duty liability and dismissing the appellant's contentions. The decision was based on the application of rule 10A of the Customs Valuation Rules and the absence of specific evidence challenging its invocation. en-us Wed, 17 Jul 2019 00:00:00 +0530 Mon, 16 Oct 2023 18:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310283 The Tribunal rejected the application for rectification of mistake under section 129B of the Custom Act, 1962, regarding the final order on duty liability, fine, and penalty. The duty liability was upheld, while the fine and penalty were set aside. The Tribunal found no error in the original order, sustaining the extended period for confirming duty liability and dismissing the appellant's contentions. The decision was based on the application of rule 10A of the Customs Valuation Rules and the absence of specific evidence challenging its invocation. Case-Laws Customs Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310283