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2019 (2) TMI 779 - AT - CustomsRefund of Customs Duty - mistake in the bills of entry committed by CHA - rectification of error in the Bills of Entry - Section 154 in the Customs Act, 1962 - case of Revenue is that section 154 of the Customs Act does not apply to the mistakes committed by the importer or CHA and the officers cannot correct such mistakes - Held that:- There is no assessment in this case and no mistake has been committed clerical or arithmetical error by any officer. Admittedly, the assessee importer made a mistake by mentioning a wrong serial number of the notification and thereby paid excess duty. Their request for correction under Section 154 was correctly not accepted by the officers as plain reading of the Section does not show that the officers do not have the power to correct mistakes made by the assessee under Section 154. What relief is available to the assessee who admittedly made a mistake and paid excess duty? - Held that:- If the mistake is discovered before paying the duty the importer can go to the officer and ask him to recall the bill of entry from the system and assess the bill of entry. This is done often. However, if the assessee has missed the opportunity to get the assessment corrected because the goods have already cleared there is no scope for the officers to assess the bills of entry. In such a case, the question is whether it is open for the importer to claim refund of duty under Section 27 of the Customs Act - A plain reading of the section would show that the importer or any other person can claim refund of duty under Section 27. This refund application has to be considered by the officers and the decision taken thereon - matter on remand. The appeal is disposed of by expunging the order to correct the mistake in the bills of entry under Section 154 of the Customs Act but upholding the sanction of refund.
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