2008 (8) TMI 682

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....is involved in this case. In respect of 8 consignments which were exported, the appellants had mentioned the tariff heading wrongly as Chapter 11 instead of Chapter 23. Subsequently, the appellants filed refund claim for this mistake and refund claim as such was rejected on the ground that assessment order has not been challenged. 2. Heard both sides. The learned Advocate on behalf of the ap....

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....idental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be." 3. In this case also, because of wrong mentioning of the chapter heading, export cess has been levied and therefore, appellant claim that it has be dealt with under Section 154 of the Customs Act is to be uphe....