TMI Blog2018 (11) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... that If the assessment is taken to be final, 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. Thus, the adjudicating authority has correctly sanctioned the refund since the shipping bill was assessed and export duty paid subject to output of the Dy. Chief Chemist’s report, has to be held as being provisional when the duty was paid and subsequently finalized which resulted in refund - the orders of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.03.2009 2. The issue involved in all these appeals is regarding refund claims filed by the respondents herein in respect of iron ore fines exported through Krishnapatnam Port. In appeal Nos. C/289/2009, C/290/2009 and C/428/2009, refund claims were sought to be rejected by show cause notice on the ground that shipping bills filed by the appellants reached finality and since there is no appeal against such order, refund claims are not maintainable. The adjudicating authority in the impugned order, after following due process of law, allowed the claims for refund recording that he is resorting to the provisions of Section 154 of the Customs Act, 1962 for reassessment of the shipping bills and holding that the content of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case. It is not in dispute that the assessment was not re-opened. However, Sec.154 of the Customs Act empowers the officers to correct clerical or arithmetic mistakes in any decision or order. In this case, the duty was paid at the higher rate but the assessment was made subject to the outcome of the test reports of the chemical examiner. In fact, if the chemical examiner s report had shown that the Fe content in the iron ore was higher than 62% then no refund would have arisen as a consequence. Thus, it can be said that the assessment was made provisionally by the assessing officer, although the word provisionally assessed was not mentioned on the face of the shipping bill. On the other hand, if the assessment is taken to be final, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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