https://www.taxtmi.com/caselaws?id=444951 CESTAT Allahabad dismissed a rectification application filed by Revenue. The original appeal involved seizure/confiscation of gold biscuits and was dismissed as non-maintainable due to amount being below litigation policy threshold. Revenue sought rectification claiming error apparent on record, but tribunal found no such error since Revenue had acknowledged the threshold issue. The rectification application introduced new facts and grounds not part of original appeal record, which cannot justify rectification. Application dismissed as grounds were not apparent errors but new contentions. en-us Mon, 07 Aug 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444951 CESTAT Allahabad dismissed a rectification application filed by Revenue. The original appeal involved seizure/confiscation of gold biscuits and was dismissed as non-maintainable due to amount being below litigation policy threshold. Revenue sought rectification claiming error apparent on record, but tribunal found no such error since Revenue had acknowledged the threshold issue. The rectification application introduced new facts and grounds not part of original appeal record, which cannot justify rectification. Application dismissed as grounds were not apparent errors but new contentions. Case-Laws Customs Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444951