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2014 (7) TMI 1121 - AT - CustomsRectification of mistake - Benefit of Notification No. 29/2010-Cus. - Held that:- Bill of Entry filed by the applicants for clearance of the goods it was specifically mentioned that the goods are “aluminium profile, hardware for furniture fittings” meaning thereby that the goods in question are for fabrication/manufacture of furniture. In these circumstances a finding is arrived at that the goods are not for retail sale. The Hon’ble Supreme Court in the case of ITO v. Ashok Textiles reported in [1960 (12) TMI 14 - SUPREME Court] held that if a statutory provision is capable of two interpretation, taking one such interpretation cannot give rise to an error apparent from the record even if one is of the view that the other interpretation is more correct in the context. - it cannot be considered as a mistake apparent on record which is obvious and self-evident - Rectification denied.
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