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2022 (8) TMI 73 - AT - CustomsRectification of Mistake - error apparent on the face of record or not - classification of “Cards” (Populated Printed Circuit Boards) for DWDM Equipment – Photonic Service Switch - Small Factor Pluggable (SFP) - claim of exemption under Notification No. 24/2005-Cus dated 01.03.2005 - HELD THAT:- It is found that there is an apparent error on record while disposing the appeals. Therefore, in the interest of justice, it is opined that these three appeals are required to be delinked and relisted for fresh consideration of the merits.
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