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2021 (12) TMI 1338 - AT - CustomsRectification of Mistake - error apparent on the face of record or not - HELD THAT:- The applicant is referring to one of the Bills-of-Entry filed by M/s. Honeywell International India Pvt. Ltd., but it is found that there are multiple Bills-of-Entry placed on record, based on which a finding is arrived at. A single Bill-of-Entry cannot, therefore, decide the issue, especially in the facts of this case and on the documentary evidences placed on record in this case. There are no error in finding that the Bills-of-Entry of other importers are irrelevant since, the same cannot be held to be conclusive proof to decide the appellant’s case. Moreover, there is no dispute as regards the description contained in the other Bills-of-Entry, which are different, as observed in the impugned Final Order. It is made clear that the finding is based on the contents of the documents placed and not just one bill of entry or the classification, per se. The impugned Final order cannot be re-visited under the guise of rectification of errors, since the same amounts to review which is not permitted. The errors, if any, as pointed out, would not materially affect the findings arrived at in the impugned Final Order and therefore, there are no merits in the appellant’s application for rectification of mistake. The application for rectification of mistake is rejected.
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