TMI Blog2018 (9) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... the calculation of the duty is certainly wrong because the rate of duty on iron ore with Fe content less than 62% was only ₹ 50/MT and not ₹ 300/MT. It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act. Appeal dismissed - decided against Revenue. - Appeal No: C/439/2009 - A/31012/2018 - Dated:- 2-8-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri Dass Thavanam, Superintendent/AR for the Appellant None for the respondent ORDER [Order per: P.V. Subba Rao.] 1. This appeal was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or shipping bill is final and if a refund has to be claimed the order of assessment has to be challenged first. In this case, there was no endorsement on the shipping bill or the challans that the exporter was claiming a concessional rate of ₹ 50/MT or that they were paying ₹ 300/MT under protest and therefore, the assessment has become final. Without challenging the assessment, the assessee cannot claim refund as they did not. Learned Asst. Commissioner was wrong in sanctioning refund and the first appellate authority was wrong in upholding the same. 4. The learned departmental representative reiterated the arguments made in the appeal and argued that unless the assessments of the shipping bills are challenged the exporter c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act. The Order-in-Original clearly states that learned Asst. Commissioner amended the shipping bill in exercise of the powers conferred under Sec.154 of the Customs Act and calculates the correct rate of export duty. We therefore, find no infirmity in the order of the Asst. Commissioner or in the order of the first appellate authority upholding the Order-in-Original. The appeal filed by the revenue is liable to be rejected and we do so. 6. The appeal is rejected. (Operative part of this order was pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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