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2020 (1) TMI 1329 - AT - CustomsRectification of Mistake - typographical error - error apparent from the face of record - collection of duty, fine and penalty in respect of undeclared goods have also been set aside in Final Order - HELD THAT:- As far as the corrigendum dated 28.09.2016, the same appears to be an inadvertent error on the part of the Department and the same, thus, stands corrected as per prayer made to be issued by Additional Commissioner of Customs in place of Commissioner of Customs. Issue regarding collection of duty, fine and penalty in respect of undeclared goods have also been set aside in the said Final Order inadvertently by the Tribunal - HELD THAT:- This is an apparent error on the part of the Tribunal and is rectifiable mistake under the provisions of Section 129 B(2) of the Customs Act. We, therefore, modify our order to the extent that setting aside the order in respect of undeclared cargo is error apparent and the same stands deleted from the portion of the order dated 17.06.2019 - We modify the concluding paragraph of order to be read as “in respect of the undeclared Cargo the Department will be well within its right to deal with the matter and adjudicate the case pertaining to undeclared goods and to collect applicable customs duty and fine and penalty under the provisions of the Customs Act, 1962. ROM allowed.
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