TMI Blog2018 (9) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act, 1962 deals with clerical error and allows correction of arithmetical mistakes in any decision 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, by 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 Priya Blue Industries Ltd [2004 (9) TMI 105 - SUPREME COURT OF INDIA], power of assessesing officer to alter the assessment under Section 149 of the Customs Act,1962 was not brought to the notice of the Court. However, several decisions cited by the petitioners have allowed modification of assessment under Section 149 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills of Entry No. W.P.No.26826 of 2008 382018/22.01.07, 474338/02.06.07, 492234/26.06.07, 446176/24.04.07, 485811/18.06.07, 480138/09.06.07, 540020/28.08.07, 398439/14.02.07, 439437/16.04.07, 408997/03.03.07, 447863/26.04.07, 526195/09.08.07, 408366/03.03.07, 453074/04.05.07, 496260/02.07.07, 441015/18.04.07, 408917/03.03.07, 526191/09.08.07, 491477/26.06.07, 541360/29.08.07, 541093/29.08.07, 530469/16.08.07 and 453081/04.04.07 W.P.No.26827 of 2008 382463/23.01.07, 408994/03.03.07, 409001/03.03.07, 409076/03.03.07, 416560/13.03.07, 416563/13.03.07, 441250/18.04.07 and 447859/26.04.07 2. According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in Priya Blue industries Ltd supra once an order of assessment is passed,the duty would be payable as per the order and unless that order of assessment has been reviewed under Section 28 and/or modified in an appeal. The court further held that a refund claim is not an appeal proceeding. 8. In the present case the time for filing an appeal against the assessment in the Bills of Entry would have expired and therefore the petitioners made an application for reassessment of the respective bills of entry for re-classification under Section 149 read with Section 154 of the Customs Act, 1962. 9. The respondent s by their letters dated 6.11.2007 and 15.10.2007 had declined the request on the ground that neither the duty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns came to be filed for the above reliefs. The respondents have not filed their counter. 14. Heard the learned counsel Mr.Sathish Sunder for the respective petitioners and Mr.A.P.Srinivas, the learned Central Government Standing Counsel for the respondents. 15. The learned counsel for the petitioners relied on the following decisions of the Supreme Court and high Courts in support of the above writ petition:- i) Anchor Pressings Pvt. Ltd., Vs. Commissioner of Income-Tax, U.P. and others 1987 (27) E.L.T. 590 (S.C.) ii) Indo Rama Synthetics (India) Ltd., Vs. Union of India 2002 (143) E.L.T. 299 (Del.) iii) Karnataka Power Corporation Ltd., Vs. Commissioner of Customs (Appeals), Chennai 2002 (143) E.L.T. 482 (S.C.) iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y overstepping or crossing the limits of jurisdiction; (A.3) Has Acted in flagrant disregard two law or rules of procedure or acted in violation of the principles of natural justice were no procedures prescribed. 17. The learned counsel for the petitioners submits that the mistake in adopting the correct classification for the purpose of assessment can be rectified under Section 149 read with Section 154 of the Customs Act, 1962. Section 149 of the Customs Act, 1962 a proper officer in his discretion may authorise any document to be presented. Section 149 of the Customs Act, 1962 reads as under:- Amendment to Documents: Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion authorise any d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be. 21. In Priya Blue Industries Ltd power of assessesing officer to alter the assessment under Section 149 of the Customs Act,1962 was not brought to the notice of the Court. However, several decisions cited by the petitioners have allowed modification of assessment under Section 149 of the Act. 22. In the light of the decisions cited by the learned counel for the petitioners, these writ petitions are to be partly allowed by directing the respondents to consider amendment to the subject of Bills of Entry. 23. The respondents shall give an opportunity to the petitioners to establish their case for re-classification of the imported wall fans on the strength of existing documents on the date of the import as per the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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