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2011 (1) TMI 332 - CESTAT, NEW DELHIRefund - Clerical error - The respondents are engaged in the manufacture of modem and multiplexes - They imported various spares and parts and filed a Bill of Entry for the same declaring various prices - Duty was paid on the declared value and the goods were cleared - However, at the time of clearing the last consignment on 4-12-2004, they detected that the value shown in two invoices by the supplier was higher than the contracted purchase price - Supplier who apologized and informed that logistic department have delivered shipment under wrong invoices - Held that: this being a case of wrong mentioning of the price in the invoice, other than the one agreed upon purchase order, is a clear case of clerical error covered by the provision of Section 154 of the Customs Act - Hence, reject the appeal filed by the Revenue.
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