2004 (11) TMI 354

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....for the Appellant. Shri A.K. Roy, Jt. CDR, for the Department. [Order per : Syed Shah Mohammed Quadri, Chairman]. -  The Petitioner in this petition under Rule 18 of the Advance Rulings (Procedural) Rules, 2003 (for short the "Rules") is the applicant in the application for advance ruling (AAR (Cus)/1/2004) [2004 (168) E.L.T. 27 (AAR)]. It seeks rectification of ruling pronounced by ....

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....that the portion underscored contains the error on the face of the record. He argues that apart from the applicant, the persons who purchase the goods from the applicant and get clearance from the customs will also be importers and would be entitled to the benefit of the notification and that the portion indicated above would affect the interest of all the purchasers of the applicant as they would....

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.... made suo motu or when the mistake is brought to its notice by the applicant or the Commissioner, but only after following the applicant and the Commissioner a reasonable opportunity of being heard. Rule 18 is analogous to Section 154 of the Income Tax Act. Under the rule only such a mistake is liable to be rectified which is apparent from the record. Such a mistake as occurs due to accident or....

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....pplicant who sought it; (b) in respect of matters referred to in sub-section (2) of section 28H and (c) the Commissioner of Customs. The purchasers or the would-be purchasers of the applicant do not fall under any of the above mentioned clauses, therefore, it would be futile to contend that under section 28J the ruling would be binding on the purchasers. Whether purchasers of the applicant would s....