https://www.taxtmi.com/caselaws?id=795577 Rectification under the Customs Act is limited to manifest, self-evident errors apparent from the record and cannot be used to review concluded factual or legal findings, re-appreciate evidence, or reconsider confiscation. Objections concerning the statutory presumption for unmarked crude gold seized on reasonable belief of smuggling, evidentiary assessment, alleged non-consideration of precedents, and the dropping of personal penalties sought reconsideration rather than correction of a patent error. Supreme Court and jurisdictional High Court principles prevail over contrary coordinate-bench views, without requiring a Larger Bench reference. Separately reasoned confiscation findings remain unaffected by the setting aside of personal penalties. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795577 Rectification under the Customs Act is limited to manifest, self-evident errors apparent from the record and cannot be used to review concluded factual or legal findings, re-appreciate evidence, or reconsider confiscation. Objections concerning the statutory presumption for unmarked crude gold seized on reasonable belief of smuggling, evidentiary assessment, alleged non-consideration of precedents, and the dropping of personal penalties sought reconsideration rather than correction of a patent error. Supreme Court and jurisdictional High Court principles prevail over contrary coordinate-bench views, without requiring a Larger Bench reference. Separately reasoned confiscation findings remain unaffected by the setting aside of personal penalties. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795577