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2018 (2) TMI 1847 - AT - CustomsMaintainability of appeal - Section 128 of the Customs Act, 1962 - error in the invoice - Held that:- Without commenting on the correctness of such claim, we note that correct legal course is to bring it to the notice of the assessing authority for his acceptance or otherwise resulting in a reassessment of the duty liability based on the revised facts, by the assessing authority - In the present case no such course of action has been taken by the appellant. In the present case, the original assessment stands and the grievance is directly to the appellate authority without the original authority examining the purported error made by the appellant - the order of the Commissioner (Appeals) cannot be interfered with. Appeal rejected.
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