https://www.taxtmi.com/article/detailed?id=17070 Rectification under Section 129C(2) of the Customs Act is confined to a manifest, self-evident mistake apparent from the record. It may correct an obvious omission, incorrect recording or failure to consider a material binding point, but cannot permit review, reappreciation of evidence or reconsideration of concluded legal issues. Challenges to reasonable belief, reverse burden, foreign origin, confiscation or redemption requiring detailed debate are matters for appellate remedy. Confiscation may rest independently on the character of the goods even where personal penalty is set aside on separate grounds. en-us Fri, 31 Jul 2026 08:30:53 +0530 Fri, 31 Jul 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17070 Rectification under Section 129C(2) of the Customs Act is confined to a manifest, self-evident mistake apparent from the record. It may correct an obvious omission, incorrect recording or failure to consider a material binding point, but cannot permit review, reappreciation of evidence or reconsideration of concluded legal issues. Challenges to reasonable belief, reverse burden, foreign origin, confiscation or redemption requiring detailed debate are matters for appellate remedy. Confiscation may rest independently on the character of the goods even where personal penalty is set aside on separate grounds. Articles Customs - Import - Export - SEZ Fri, 31 Jul 2026 08:30:53 +0530 https://www.taxtmi.com/article/detailed?id=17070