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2019 (10) TMI 1330 - AT - CustomsRectification of Mistake - Error apparent on the face of record - Classification of goods - Tug Boat - HELD THAT:- The legal position that the Bench has jurisdiction to entertain the rectification application provided only the apparent errors are pointed out; it is quite clear that the allegation as to the errors in the Final Order can only be challenged in a Higher Court, to which this Bench lacks jurisdiction. In the statement of facts filed along with the Appeal Memorandum or even in the grounds-of-appeal, the appellant does not dispute its own classification and only in the synopsis filed does the appellant canvass contrary to its own stand on the classification by alleging that the classification by the Revenue under CTH 8904 was wrong while the proper classification should have been either under CTH 8901 or 8905. There are no disputes as regards raising new grounds or additional grounds at any stage, but the peculiarity of the case is that the Revenue has only acted upon the appellant’s submission; the Revenue has gone by the appellant’s own classification in the first available document viz., the Bill of Entry, where the classification is categoric and thus, based on such Bill of Entry, show cause notice was issued - even the Adjudicating Authority lacks jurisdiction as he has become functus officio. Now when argued differently, that too contrary to the basic document i.e., the Bill of Entry, it is difficult to accept since the argument runs counter to Bill of Entry. The finding/conclusion is arrived at by the Bench on the basis of the grounds and arguments/synopsis; the allegation as to omission to consider the same is devoid of any merits and therefore, misconceived - Impugned order does not suffer from any error, much less an error apparent on the record that can be rectified - Application for rectification of mistake dismissed.
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