TMI Blog2018 (9) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. - Cus. RoM No. 50631 of 2018 in Cus. Appeal No. 50239 of 2018 - MO/50595/2018-CU[DB] - Dated:- 30-8-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Sh. Mohan Lal, Advocate for the appellant Sh. R.K. Manjhi, AR for the Respondent ORDER Per: V. Padmanabhan: The present RoM application is filed against the Final Order No.51 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of software through internet is not liable for payment of custom duty, the final order requires modification. He also objected to the observations of the Tribunal in para 5 that ld. DR justified the impugned order. He argued that the software stands already pre-loaded in the 'server' at the time of import and hence, the value of the software is to be added to the hardware for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reciating the entire record of the case. It is also to be noted that the order was dictated and pronounced in the open Court in the presence of both parties. It is the argument advanced by the appellant that the Tribunal has proceeded on the wrong premise that the server was imported, pre-loaded with the software. Ld. Advocate has tried to argue at length to prove his argument that the software wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 154 of the Income Tax Act, 1961. Section 154 is pari materia to Section 35C(2). In both these decisions, it has been held that a mistake apparent on the face of the record must be an obvious and patent mistake. It is held that mistake apparent from the record cannot be something which would have to be established by a long drawn process of reasoning on points on which there may conceivab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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