TMI Blog1987 (2) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... essary in order to assess merits of the contentions raised by the applicants. 4. The two applicants imported two Toyota Carona 1600 DLX Sedans. They presented the manufacturer s invoice at the time of the assessment. The Assessing Authority accepted the invoice value and after adding freight, insurance and landing charges to the FOB value stated in the invoice, determined the duty payable. The claim of the applicants to 15% discount on the manufacturer s invoice was rejected by the Assistant Collector. Their appeals to the Collector of Customs, Bombay also failed. They moved the Tribunal alongwith two other. Appeal Nos. 379/84A, 357/84A (filed by Shri N.S. Bhatnagar) and 2176/83A 52/84A (filed by Sh. Siri Ram Bansal) were heard together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification of an error was restricted merely to a patent or apparent mistake on the face of the record and that the points that were sought to be canvassed were something which could be established only by a long drawn process of reasoning especially on points on which there existed two opinions. 6. The applicants again moved the Tribunal at another application for rectification in ROM No. 4/86A. In Misc., Order Nos. 90/93/86 the Tribunal considered the application and rejected the same as being totally devoid of merits and vexatious. The orders were passed on 7-5-1986. 7. ROM 30/86A has been filed on 8-9-1986 and ROM No. 37/86A on 27-10-1986. It is averred in the applications that all the mistakes alleged in the previous applications a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke goods manufactured in India components or ingredients employed in the manufacture of such like goods. Under Section 4 in order to determine the value at place of removal, the Trade discount, Transportation expenses etc. have to be deducted. Rule 3 and Rule 7 of the Valuation Rules, 1963 and Customs (Export of Tea on Consignment Account to U.K.), Valuation Rules, 1968 prescribed allowances of all expenses from the auction sale proceeds inclusive of freight, insurance and Trade Discount. The Tribunal has not considered this aspect. The Tribunal has ignored the unrebutted affidavit filed in the proceedings; (iii) the departmental circular providing for 15% discount would be binding and the valuation should have been done at the list price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Hon ble Supreme Court and that it is pending admission. 13. With this background, we have to find out whether these applications should be allowed. It is well settled that under 129B(2), the Appellate Tribunal may at any time within four years from the date of order with a view to rectify any mistake apparent from the record amend any order passed by it. The term mistake apparent from the record indicates that it should be something which appears to be ex-faci erroneous and is incapable of argument or debate. The power to rectify a mistake is undoubtedly a limited power. It is not a power of revision or review but restricted to correct only those mistakes which are apparent from the record. It is no doubt true, and the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut rectification applications are not intended for reopening a decision or calling upon the Tribunal to revise the decision in the light of the arguments advanced by the learned counsel. The Tribunal has in the main order held at the prices at which the goods were delivered at the point of landing in India was relevant and not the price at which the transactions took place in Tokyo. The adding of freight, insurance and landing charges was held to be correct. The claim for discount was rejected by the Tribunal for the reasons already slated. The Assessment of the air-conditioners and other accessories were upheld on merits. As rightly urged by the JDR, no promissory estoppel would arise. 14. We have devoted considerable care and attention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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