2026 (7) TMI 855

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....) AND HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri Anoop Singh, Authorized Representative for the Petitioner/Appellant Ms. A. Aruna, Advocate for the Respondent ORDER Per: Shri P. Dinesha The above Miscellaneous Application is filed under the provisions of Rule 31A of CESTAT (Procedure) Rules, 1982 read with Section 129B of the Customs Act, 1962 by Petitioner/Revenue agai....

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....the very declared classification came to be accepted, which proved beyond doubt that there was no mis-declaration/mis classification. Hence, we have to see whether Section 28 (4) has any role. Said section can be invoked only when any duty has not been levied or not paid or has been short levied or short paid or erroneously refunded or interest payable has not been paid, part paid or erroneously r....

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....by us vide Final Order No.40048/2026 dt. 09.01.2026. Hence, to our mind, there is no error much less an error apparent from the record that could be rectifiable under the provisions of Rule 31 of CESTAT (Procedure) Rules, 1982 read with Section 129B of the Customs Act, 1962. Even otherwise, when on merits the decision is given in favour of the tax--payer, any demand of duty would be 'NULL' and hen....