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2010 (3) TMI 463 - CESTAT, MUMBAILimitation- The present appeal of the Revenue is directed against the Appellate Commissioner’s order, mainly on the ground that the Commissioner (Appeals) had no jurisdiction to condone any delay of appeal beyond the condonable period of delay under the proviso to Section 128(1) of the Customs Act. Held that- where a law point raised by appellant such delay could be condoned. Such view not supported by express provisions of section 128 of Custom Act. Impugned order not tenable. Imports- clerical error in bill of entry. Mistake on part of assessee while presenting bill of entry cannot be corrected under section 154 of Custom Act, 1962. it was upto assessee to seek amendment of Bill of Entry before assessing authority on basis of documentary evidence existing at the time of clearance. However, no such action take appropriate steps, if approached by assessee with proper application steps, if approached by assessee with proper application under section 149.
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