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2014 (8) TMI 993 - CESTAT MUMBAIAmendment to Bills of Entry Correction of arithmetic/clerical mistake Appellant imported Alkaline Battery cells and filed three Bill of Entry Since certain arithmetic/clerical errors had crept, CVD was paid on basis of MRP wrongly assuming it to be per piece instead of per package Appellant sought modification/rectification for such arithmetic/clerical mistake which had crept into Bills of entry Despite clear findings by higher appellate authorities, adjudicating authority, refused to amend Bill of Entry Held that:- It stands established that there were certain clerical/arithmetic errors in Bill of Entries In identical circumstances, tribunal in case of De Nora India Ltd. [2012 (12) TMI 384 - CESTAT, Mumbai] has allowed amendment to BE and even granted refund of excess duties involved Impugned order did not properly examine aspect of rectification/modification in Bill of Entries, despite given past developments in present case Therefore impugned order is unsustainable and accordingly same is quashed and set aside Decided in favour of Appellant.
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