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2013 (12) TMI 1457 - CESTAT MUMBAIDenial of refund claim - order of assessment not challenged - Held that:- Though the appellant had wrongly declared the currency as US $ in the Bill of Entry, whereas in the import invoice the currency is declared as Singapore $. In customs matters, the assessment is done by the Appraising Officer. Therefore, it is an error committed by the Appraising Officer in not taking the correct currency, even though the appellant misdeclared the currency as US $ in the Bill of Entry. However, this mistake should have been noticed and corrected by the Assessing Officer himself. There is no dispute either about the classification of the goods or about the rate of duty. Thus, it is not a case which comes under the category of ‘assessment required to be challenged’. It is an error committed apparently on face of the record. Thus, there is no ground for rejecting the refund claim on account of non-challenging the order of assessment. - Matter remanded back - Decided in favour of assessee.
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