TMI Blog2011 (2) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... ms duty was made by the adjudicating authority by recording wrong rate of customs duty - In fact the adjudicating authority has failed to apply the correct rate of customs duty - As the adjudicating authority failed to apply the correct rate of customs duty while assessing the bills of entry, hence the provisions of Section 27(1) of the Customs Act, 1962 are not applicable to the facts of the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Thailand. The effective rate of customs duty on the goods imported has been fixed at 25% of the effective rate of customs duty which was 25% during the material time under Notification No.85/2004-Cus dated 31.08.2004 amended by Notification No.79/2005-Cus dated 1.09.2005. The effective rate of customs duty was fixed 6.25% at the time of importation of goods as per above notification. The respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority who allowed their refund claim by setting aside the order of rejection of refund claim by the adjudicating authority. Therefore the Revenue is in appeal before us. 3. Learned SDR submitted that it is settled law that when the assessment has been finalized, the refund claim is not maintainable without challenging the assessment as held by the Apex Court in the case of M/s.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority is rectifiable under Section 154 of the Customs Act, 1962, Hence, the assessment of bills of entry need not be challenged in the facts of the present case. 5. Heard and considered. 6. We have gone through the submissions made before us by both the sides and perused the records also. While assessing the bills of entry, the assessment was done on manually basis and without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 154 of the Customs Act, 1962. Accordingly, the case law cited by the learned SDR in the case Flock India and M/s.Priya Blue Industries Ltd. are not applicable to the facts of the present case. Hence, we do not find any infirmity in the impugned order and the same is upheld. The appeals filed by the Revenue are rejected. (Pronounced in the open court) - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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