https://www.taxtmi.com/caselaws?id=771014 CESTAT New Delhi rejected an application for rectification of mistake in a final order concerning comparison of goods features in customs classification. The appellant sought rectification claiming wrong comparison between products in different Bill of Entries. The Tribunal held that the alleged mistake was not apparent from record as it required lengthy reasoning process and two different views were possible. Citing SC precedent in T.S. Balaram case, the Tribunal noted that debatable legal actions cannot constitute mistakes apparent from record. The Tribunal concluded the appellant was attempting re-hearing under guise of rectification and dismissed the application. en-us Fri, 09 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771014 CESTAT New Delhi rejected an application for rectification of mistake in a final order concerning comparison of goods features in customs classification. The appellant sought rectification claiming wrong comparison between products in different Bill of Entries. The Tribunal held that the alleged mistake was not apparent from record as it required lengthy reasoning process and two different views were possible. Citing SC precedent in T.S. Balaram case, the Tribunal noted that debatable legal actions cannot constitute mistakes apparent from record. The Tribunal concluded the appellant was attempting re-hearing under guise of rectification and dismissed the application. Case-Laws Customs Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771014