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2019 (4) TMI 491 - AT - CustomsRectification of mistake - typographical error or not - Held that:- It is not found that the said letters do not indicate that there was putrefiable organic matter in the consignment which was inspected. The consignment was first visually examined by the APPCB on 24.02.2006 in the customs area and gave a prima facie view that it contains bottles, cans, tins and some sort of dust and are low grade material. Subsequently, on permission the consignment was cleared but with a condition that there would be segregation in the appellant's factory by APPCB - there seems to be typographical error which has crept in - The first error which was sought to be rectified by the learned counsel is rectified and the application for rectification to that extent is disposed of. When it is undisputed that in the case in hand there is presence of non-fibrous material, the consignment is liable for confiscation - there is no error apparent on the face of the records, in the case in hand upholding the redemption fine and reducing the penalty imposed. The application filed by the appellant/applicant is rejected.
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