https://www.taxtmi.com/caselaws?id=46104 Explains scope of rectification under Section 129B(2) of the Customs Act: only patent, obvious mistakes that are apparent on the face of the record may be corrected, and rectification cannot be used to substitute the original order or re-open factual appreciation. Debatable legal points and disputes on evidence do not qualify as mistakes apparent from the record, and conclusions based on appreciation of evidence are not amenable to rectification. Applicants attempt to revisit merits, factual findings, or re-evaluate evidence was impermissible; the application for rectification was therefore held not maintainable and dismissed. en-us Mon, 09 Apr 2001 00:00:00 +0530 Sat, 17 Jan 2026 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46104 Explains scope of rectification under Section 129B(2) of the Customs Act: only patent, obvious mistakes that are apparent on the face of the record may be corrected, and rectification cannot be used to substitute the original order or re-open factual appreciation. Debatable legal points and disputes on evidence do not qualify as mistakes apparent from the record, and conclusions based on appreciation of evidence are not amenable to rectification. Applicants attempt to revisit merits, factual findings, or re-evaluate evidence was impermissible; the application for rectification was therefore held not maintainable and dismissed. Case-Laws Customs Mon, 09 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46104