https://www.taxtmi.com/caselaws?id=465011 Failure to address a specifically raised jurisdictional objection based on binding precedent can constitute an error apparent on the face of the record. The Tribunal treated the omission to consider the challenge that the Directorate of Revenue Intelligence lacked jurisdiction to issue the show-cause notice, and to engage with the Mangali Impex line of authority, as a patent mistake because the issue went to the root of the matter. On that basis, the rectification power could be used to correct the final order, and the order was liable to be recalled for fresh consideration. en-us Thu, 21 Mar 2024 00:00:00 +0530 Mon, 01 Dec 2025 19:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465011 Failure to address a specifically raised jurisdictional objection based on binding precedent can constitute an error apparent on the face of the record. The Tribunal treated the omission to consider the challenge that the Directorate of Revenue Intelligence lacked jurisdiction to issue the show-cause notice, and to engage with the Mangali Impex line of authority, as a patent mistake because the issue went to the root of the matter. On that basis, the rectification power could be used to correct the final order, and the order was liable to be recalled for fresh consideration. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465011