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2011 (2) TMI 649 - AT - CustomsRefund applications - Refund claim was rejected on the ground that the assessment of bills of entry has not been challenged - While assessing the bills of entry, the assessment was done on manually basis and without assigning any reason for correction of rate of customs duty was made by the adjudicating authority by recording wrong rate of customs duty - In fact the adjudicating authority has failed to apply the correct rate of customs duty - As the adjudicating authority failed to apply the correct rate of customs duty while assessing the bills of entry, hence the provisions of Section 27(1) of the Customs Act, 1962 are not applicable to the facts of the present case - Accordingly the assessment of bills of entry is not required to be challenged as the same are rectifiable under section 154 of the Customs Act, 1962 - Decided in favour of assessee.
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