https://www.taxtmi.com/caselaws?id=794589 Rectification under the Customs Act is confined to mistakes apparent on the face of the record and cannot be used to reopen merits. The Tribunal treated acknowledged duty-computation errors, including wrongly added additional duty and incorrect duty rates in certain Bills of Entry, as apparent errors because they affected the quantified demand; the duty computation was modified to that limited extent and the matter was remanded for fresh re-determination. Other grounds, including alleged non-consideration of appeal contentions and the claim that there was no admission by the appellant, were rejected because they were already dealt with or lay outside rectification jurisdiction. en-us Mon, 06 Jul 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794589 Rectification under the Customs Act is confined to mistakes apparent on the face of the record and cannot be used to reopen merits. The Tribunal treated acknowledged duty-computation errors, including wrongly added additional duty and incorrect duty rates in certain Bills of Entry, as apparent errors because they affected the quantified demand; the duty computation was modified to that limited extent and the matter was remanded for fresh re-determination. Other grounds, including alleged non-consideration of appeal contentions and the claim that there was no admission by the appellant, were rejected because they were already dealt with or lay outside rectification jurisdiction. Case-Laws Customs Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794589