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2017 (5) TMI 859 - AT - CustomsRectification of mistake - the date of final assessment was wrongly mentioned as 01/06/2009, whereas the bills of entry relevant to the claims were only finally assessed in December, 2009. The final assessment of the said bills of entry were in terms of order dated 16/07/2009 - Held that: - the date of final assessment was not presented correctly during the course of argument and also in the appeal papers. Upon verification, it is seen that the date of final assessment should be the date of assessment of bills of entry finally. The relevant date should be reckoned from such date. Accordingly, while the legal principles as held in the final order are correct, the error in dates are to be corrected and consequential benefit, if any, are to be granted to the appellant - ROM application allowed.
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