Home Case Index All Cases Customs Customs + AT Customs - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 1007 - AT - CustomsRefund claim rejected - Classification - appeal of the respondent on the ground that the classification was due to an error of CHA, who classified the goods in the Bill of Entry under CTH 8414 5120 and that error could have been rectified under Section 154 - Held that:- From the records it is abundantly clear that the present case is not a case of clerical mistake. It is a claim of classification under different heading and consequently benefit of a notification. The respondent has not challenged the classification of the goods at any stage nor they have filed any appeal against the classification. Commissioner (Appeals) has failed to appreciate that the case is covered by the judgment Priya Blue Industries Ltd. (2004 (9) TMI 105 - SUPREME COURT OF INDIA). Commissioner (Appeals) has erred in holding it as a rectifiable clerical error under Section 154. Therefore, this case is not covered under Section 154 of the Act. The Commissioner (Appeals) has not passed any order relating to the three Bills of Entry (out of the total 10 Bills of Entry) covered under Order-in-Original No. 1995/08 dated 16/12/2008 and admittedly the respondent has not challenged that aspect of the order-in-original. There the adjudicating authority's order would prevail to that extent.
|