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2018 (8) TMI 635 - AT - CustomsRectification of Mistake - Hon'ble High Court has subsequently reviewed its decision and upheld the order of Tribunal - Held that:- It is apparent that in a case where Hon'ble Apex Court decision is pronounced, subsequent to the decision of lower court, only in those circumstances, the Rectification of Mistake application can be entertained. The principle being that decision of Hon'ble Apex Court is defacto law of the land - In the instance case there is no decision of Hon'ble Apex Court. It is the decision of Hon'ble High Court of Delhi. ROM application dismissed.
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