https://www.taxtmi.com/caselaws?id=800870 Rectification of a final customs order is confined to self-evident mistakes apparent from the record and cannot be used to rehear the appeal or adopt another possible view. Challenges to a penalty based on the furnishing of non-transferable licences, end-use bonds and bank guarantees-including objections on importer status, misdeclaration, show-cause notice scope and the applicability of the penal provision-require fresh examination of evidence and legal consequences. Such challenges concern the correctness of the concluded penalty finding and must be pursued through appellate review rather than rectification. en-us Fri, 09 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800870 Rectification of a final customs order is confined to self-evident mistakes apparent from the record and cannot be used to rehear the appeal or adopt another possible view. Challenges to a penalty based on the furnishing of non-transferable licences, end-use bonds and bank guarantees-including objections on importer status, misdeclaration, show-cause notice scope and the applicability of the penal provision-require fresh examination of evidence and legal consequences. Such challenges concern the correctness of the concluded penalty finding and must be pursued through appellate review rather than rectification. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800870