TMI Blog2009 (1) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants cleared a consignment of automobile components under the Bill of Entry No. 985545 dated 22-3-06. The supplier had put an extra zero by mistake in the figure representing freight in the related invoice dated 10-3-06. The Bill of Entry was assessed in accordance with the declarations including the incorrect declaration regarding the freight amount. The assessee paid the duty assessed. The importer pointed out the mistake to the supplier and the supplier issued a certificate dated 6-4-06, clarifying the error and also issued credit note in favour of Volvo for the excess freight charged in the invoice. The assessee sought permission of the authorities to correct the error in the Bill of Entry in terms of Section 154 of the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of the apex Court in the case of CCE, Kanpur v. Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.), (supra) and Priya Blue Industries Ltd. v. CC (Preventive) - 2004 (172) E.L.T. 145 (S.C.). In that case facts were that the appellants had sought amendment of several Bills of Entry enabling them to pay the CVD in cash. The liability to CVD had been met by adjustment of credit in the DEPB book at the time of clearance of the goods involved. Rejecting the argument of the revenue that the assessment of the Bills of Entry involved had become final and that the same could be modified only by recourse to appeal proceedings or review under Section 28 of the Act as held by the Apex Court in the case of CCE, Kanpur v. Flock (India) Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental 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. In the CC, New Delhi v. Hero Honda Motors Ltd. (supra), the Tribunal had held that the errors in a decision of the authorities occasioned by the mistake of an assessee could be corrected under Section 154 of the Act. I find that the Section provides for correcting errors of the nature involved in the instant case at any time . No provision in the Act prohibits rectification of the errors in the provisional assessment under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
