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2018 (9) TMI 1736 - HC - CustomsRefund of the excess Customs duty paid - finalization of the provisional assessment - excess duty collection arisen due to typographical error - Section 154 of the Customs Act, 1962 - Held that:- Section 154 of the Customs Act, 1962 deals with the situation where there is a clerical or arithmetical mistakes, in any decision or errors arising therein, from any accidental slip or omission, at the time of assessing the Bill of Entry and same can be corrected by the proper officer - The assessing authority can amend an order of assessment, insofar as clerical slips/errors is concerned. On making of such correction under Section 154 of the Act, the consequential return of amount of duty of customs, would be available to an importer. In the present case, there was a error, on the part of the supplier, who has inadvertently charged SEK 199450 (Rs.11,36,865/-), whereas, the actual freight incurred was only SEK 19945 (Rs.1,13,686.50). Even the supplier has admitted the mistake and they have given a credit note, for the difference involved. Appraiser, who was present in the personal hearing, before the Original Authority, has shown that the split values appearing in the invoice, and admitted that there could have been a mistake in the assessment, due to the wrong figures given by the 1st respondent, and placing on record the above, the Commissioner (Appeals) has observed that excess amount of duty, has been collected, on account of wrong freight amount, being included in CIF value. Admittedly, even according to the Commissioner (Appeals), excess duty collection, has arisen due to typographical error, on the part of the supplier and that therefore, Section 154 of the Act, is applicable. Appeal dismissed - decided against Revenue.
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