2019 (7) TMI 1998

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.... Hon'ble Mr. Ajay Sharma, Member (Judicial) For the Appellant : Shri Bharat Raichandani, Advocate. For the Respondent : Shri R Kumar, Assistant Commissioner (AR). ORDER PER: C J MATHEW This application, under section 129B of Custom Act, 1962, seeks rectification of mistake claimed to be apparent on record in final order no. A/87852/2018 dated 6th November 2018 arising out of appeal ....

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....t was admitted by the Learned Counsel that the decision pertaining to adoption of contemporaneous price has been cited. Even though the decisions may not have been referred to, the scope for invoking of rule 5 of Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 has been dealt with in the fifth paragraph of the said order. Moreover, with the introduction of rule 10A in the s....

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....adjustment for arriving at the assessable value. No such evidence was presented during the hearing and neither is any such averment made before us now. 5. Redemption fine was set aside by placing reliance upon the decision in Commissioner of Customs (Import), Mumbai v. Finesse Creation Inc. [2009 (248) ELT 122 (Bom)]. The mis-declaration, referred to in the eighth paragraph of the said order, p....