9911796707
TMI Blog2008 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 14(CRC) /2007(JNCH), dated 26-3-2007. 2. The relevant facts that arise for consideration are that the appellant imported Sub Assembly of Indoor Unit with Remote Controller wall Mount Type 1.5T etc. vide Bill of Entry No. 743220, dated 12-4-2006. The said Bill of Entry was presented for assessment before the authorities along with all the evidence like commercial invoice, packing list, Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that while declaring the correct quantity of packets, which were received by them, the appellant declared correctly. It is his submission that the total quantity received by the appellant is 3624 packets and it is not in dispute. He submits that this issue is squarely covered under provision of Section 149, which should have been resorted by both the lower authorities and refund should have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that provisions of Section 149 do not cover this kind of error. He also submits that both the lower authorities have correctly come to the conclusion that the decision of the Hon'ble Supreme Court in the case of Priya Blue Industries (supra) will cover the issue. He submits that the impugned order is correct and does not require any interference. 5. Considered the submissions made at length by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove that there was error on the face or record. In order to mitigate such error apparent on the face of record, provision of Section 154 of the Customs Act, 1962 have been enacted. The provision of Section 154 is read "Correction of clerical errors, etc. - Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities that there was mis-declaration on part of the appellant. It that be so, to my mind, the error apparent on face of the record should have been rectified and refund should have been granted to the appellant. The application or non-application of Section 149 need not be gone into as it is very clear that provision of Section 154 covers the issue in dispute. 6. Accordingly, the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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