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2013 (2) TMI 171 - CESTAT MUMBAIImport Audio Cassettes and Digital Video Discs - Customs Notification No. 24/2005 dated 01.03.2005 - Goods were subject to MRP based CVD - DGFT Notification No. 44/(Re-2000)/1997 - Public notice No. 27/2000 - Commissioner (Appeals) directly entertained the appeal of the respondent for excess payment of custom duty - The clerical error corrected u/s 154 of the Customs Act by Commissioner (Appeals) Held that:- Ongoing through the provisions of Section 154 of the Customs Act, it is noticed that the correction can be carried out by the officer who had issued the order. It is also not clear from the order-in-appeal that on which documents or evidence he has relied upon to come to the conclusion that there were clerical errors in the order of assessment issued by the lower authority. Moreover, the goods which are assessed by the said order of assessment have already been cleared by the respondent. - In favour of assessee.
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