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2018 (2) TMI 1688 - AT - CustomsRectification of mistake - the main ground for rectification of the order raised by the Ld. Counsel is that the case is mainly based on the panchnama drawn at the premises of Shri Bhumish Shah and the documents recovered thereunder - Held that: - The present case in on valuation and tribunal passed order not only on the basis of panchnama alone but relying on various other materials such as statements of various persons and other facts, therefore merely on the basis of Commissioner’s order dated 28.04.2005 that too in different case of Shri Bhumish Shah, the order passed by this tribunal will not become incorrect. There is no error apparent on record, in the order dated 13.2.2015 passed by this Tribunal - ROM application dismissed.
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