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2011 (1) TMI 733 - CESTAT, BANGALORERefund claim - Excess amount of duty was paid on account of incorrect mentioning of unit price as 9.9 Euro instead of actual unit price of 0.30 Euro - To substantiate their claim appellant produced revised Invoice bearing No. 8548350 dated 13.4.05 issued by the supplier of the goods - They also claimed that the mistake was due to clerical error and could be corrected as per Section 154 of Customs Act, 1962 and requested for refund - The provisions of Section 149 of the Customs Act would not apply to this case, as that section clearly mandates for correcting arithmetical error based upon the document at the time of clearance - Since the document was produced subsequent to the clearance, the provisions of Section 149 of the Customs Act cannot be invoked - Decided against the assessee.
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