Rectification jurisdiction excludes merits review where objections challenge concluded penalty findings rather than patent errors on the record.

Rectification jurisdiction excludes merits review where objections challenge concluded penalty findings rather than patent errors on the record. https://www.taxtmi.com/highlights?id=104885 Rectification of a mistake apparent from the record is confined to patent, self-evident errors and cannot reopen the merits or adopt another possible view. Challenges to the effect of show cause notices, adjudication findings, penal provisions and statutory consequences required reconsideration of the concluded penalty finding for facilitative conduct. As no accidental omission or apparent error was shown, the rectification applications were rejected and the penalty order remained unchanged. en-us Tue, 13 Oct 2026 09:59:26 +0530 Tue, 13 Oct 2026 09:59:26 +0530 TaxTMI RSS Generator Rectification jurisdiction excludes merits review where objections challenge concluded penalty findings rather than patent errors on the record. https://www.taxtmi.com/highlights?id=104885 Rectification of a mistake apparent from the record is confined to patent, self-evident errors and cannot reopen the merits or adopt another possible view. Challenges to the effect of show cause notices, adjudication findings, penal provisions and statutory consequences required reconsideration of the concluded penalty finding for facilitative conduct. As no accidental omission or apparent error was shown, the rectification applications were rejected and the penalty order remained unchanged. Highlights Customs Tue, 13 Oct 2026 09:59:26 +0530 https://www.taxtmi.com/highlights?id=104885