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2008 (9) TMI 316 - CESTAT, CHENNAIROM – Rectification of mistake – no mistake exist when it is found only an expression of doubt by the appellant as to whether the chemical laboratory at Tuticorin Customs House was equipped enough to test samples of paraffin wax. – no mistake exist when confiscation upheld on the ground of misdeclaration that the Chemical Examiner held the goods to be “fully refined paraffin wax”, that his report was not contested, that the Bill of Entry carried the description “semi-refined paraffin wax” – ROM is not allowed on the basis of these two grounds – however ROM allowed partly on the basis that prayer was made for provisional release of goods but no direction was issued in that respect – held to modify the order with the direction that if the party is willing to furnish such security as may be required by the adjudicating authority, they should be permitted to clear the goods provisionally pending de nova adjudication of the case
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