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2013 (11) TMI 638 - CESTAT BANGALORERectification of order - Incorrect entry made in the Shipping Bill under the EDI System by the assessing authority - Held that:- in the Shipping Bill prepared in the EDI system, all the particulars were entered as furnished by the exporter. The quantity of goods as furnished by the party and entered in the Shipping Bill was 10271MTs. This very quantity was mentioned by the party in the Check List for export, wherein they declared that the particulars given herein are true and are correct. Nevertheless, in a belated application filed by them under Section 154 of the Act, they sought correction of the quantity mentioned in the Shipping Bill. This Bench, in its Final Order, considered the applicability of Section 154 and held that the provision could be invoked by the Central Government, the Board or any officer of Customs to correct its/his clerical or arithmetic mistakes in any decision or order. This Bench rightly found that the provision was not invocable by the exporter for correction of their own mistake in the Shipping Bill. This view was expressed by the Bench after a close reading of the provisions of Section 154 of the Act. The present attempt of the party is to have a different finding substituted for the above view, which is definitely beyond the scope of sub-section 2 of Section 129B of the Act - Rectification denied.
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