Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
2014 (3) TMI 600 - AT - CustomsDenial of refund claim - Import of medical instruments and kits from assessee s principal in USA - Mistake in mentioning value of goods on invoice - Refund claim regarding extra duty paid - refund claim was rejected on the ground that the appellant has failed to produce documents in support of their refund claim - Commissioner (Appeals) has observed that the clerical mistake creeping into the assessment documents which can be remedied by taking recourse to Section 154 of Customs Act 1962 by way of reassessment - Commissioner remanded matter back - Held that - this is case where originally there was no lis between the Revenue and the importer and there was no decision by the proper officer on the same. Admittedly it was the case of clerical mistake - Commissioner (Appeals) has properly remanded the matter to the lower authorities for examining the assessee s claim after scrutiny of the documents we find no reason to interfere with the impugned order of the Commissioner (Appeals) - Following decision of Aman Medical Products Ltd. v. CC Delhi 2009 (9) TMI 41 - DELHI HIGH COURT - Decided against Revenue.
|