Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 520 - AT - CustomsRectification of mistake - Reassessment of bill of entry - re-assessment sought after clearance of goods is not falling under Section 154 nor power is exercisable once the goods were cleared with description in the Bill of Entry - Held that:- What that is envisaged by this section is only to make effort to rectify a clerical errors or arithmetical mistakes in any decision or order passed by Central Government. When the order passed by the authority at the time of clearance remains unchallenged, re-assessment/re-determination making extensive enquiry is not subject of Section 154. Therefore, amendment sought by the appellant taking Shelter of Section 154 neither being clerical error nor arithmetical mistakes, there is no scope for grant any relief under Section 154 - Decided against assessee.
|