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2012 (10) TMI 170 - AT - CustomsRequested for amendment in the Bills of Entry - According to the appellant, due to clerical/arithmetical error, all the Bills of Entry were assessed to duty @ 15% while Notification No.11/2005, prescribed the rate of duty as 10% ad valorem for import of Low Density Polyethylene – Held that:- Amendment has to be allowed when a request is based on documentary evidence, which was in existence at the time of clearance of the goods - Petitioner has paid the duty under mistake of law and or in the instant case by oversight, cannot result in being assessed to duty which was otherwise not payable – assessing officer has a duty to assess according to the law and refusal to amend the document would result in an irregular assessment - in terms of provisions of Section 149 of Customs Act, 1962, the Bill of Entry allowed to be amended Refund – Held that:- Relief of refund claimed is not maintainable before the order of assessment is amended or modified - he has not passed on the duties and as such the question of unjust enrichment would not arise in the matter
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