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2020 (11) TMI 541 - AT - CustomsRectification of Mistake - Error apparent on the face of record or not - certain decisions referred without establishing the relevance of those decisions - HELD THAT:- We are not in position to agree with the submissions made by the applicant to the effect that there is an error apparent on record in para 4.7, of the impugned order - From the plain reading of para 4.7, it is evident that it is the finding which has been recorded by the tribunal and it cannot be said that finding is perverse. In our view any finding of fact or finding in law recorded cannot be an error apparent on record, which can be rectified in terms of Section 129 B (2) of Customs Act, 1962. Appellants in their application stated that while passing the order, tribunal has referred to certain decisions without establishing the relevance of those decisions. They referred to para 4.4, and have stated that tribunal has relied upon the decision of Hon’ble Bombay High Court in case of Valecha Engineering Ltd [2009 (8) TMI 451 - HIGH COURT OF BOMBAY], without stating how the same is applicable in their case, and also they were not given the opportunity to argue against the same - After having considered and recorded the findings as available in the Order of Commissioner, tribunal has referred to this decision of Hon’ble Bombay High Court and the other decisions to finally conclude the issue at para 4.7. In our view finding of facts and law as recorded in para 4.7 cannot be brushed aside as an error apparent on record for the purpose of Section 129 B(2). The decision in respect of the power of rectification, referred by the appellant will come into play only if it can be shown that there exists an error apparent on record in the impugned order. In present case in view of this we find the decision referred in para 11, 12 & 13 of the Rectification application filed by the appellant as distinguishable and not applicable. The application filed under Section 129 B (2) of the Customs Act, 1962, praying for rectification of mistake apparent on the face of the record is dismissed.
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