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2018 (9) TMI 763 - AT - CustomsRefund claim - duty paid under protest - Assessments of the shipping bills - Finalization of assessment - Held that:- Section 154 of the Customs Act empowers the officers to correct clerical or arithmetic mistakes in any decision or order. In this case, the duty was paid at the higher rate but the assessment was made subject to the outcome of the test reports of the chemical examiner. In fact, if the chemical examiner’s report had shown that the Fe content in the iron ore was higher than 62% then no refund would have arisen as a consequence. Thus, it can be said that the assessment was made provisionally by the assessing officer, although the word “provisionally assessed” was not mentioned on the face of the shipping bill. Appeal dismissed - decided against appellant.
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