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Issues involved: Stay petition by Revenue regarding refund claim rejection based on assessment challenge and correction of clerical error u/s 154 of Customs Act, 1962.
Stay petition by Revenue: The Revenue filed a stay petition challenging the Commissioner (Appeals) order which set aside the assessment in the Bill of Entry due to the declaration of invoice value in Euro instead of USD, resulting in excess duty payment. The Assistant Commissioner rejected the refund claim citing non-challenge of assessment within the stipulated period. The Revenue contended that the assessment had attained finality and could not be re-opened as per the Supreme Court decisions in certain cases. Correction of clerical error u/s 154 of Customs Act, 1962: The respondents relied on the Bombay High Court judgment in Keshari Steels v. Collector of Customs, Bombay, which allowed correction of clerical or arithmetical mistakes in decisions or orders passed by Customs officers under Section 154 of the Customs Act, 1962. They also cited Tribunal decisions emphasizing that errors like accidental slips by Customs officers can be corrected under Section 154 without resorting to appellate remedies provided in the Customs Act, 1962. Judgment: Upon examination, the Tribunal found merit in the respondents' submissions regarding the correction of clerical/accidental errors under Section 154 of the Customs Act, 1962. The Tribunal held that the order passed by the Commissioner (Appeals) was sustainable, as the clerical/accidental slip or omission in the instant case could be corrected at any time without the need for filing an appeal against the assessment order. Consequently, the stay petition filed by the Revenue was deemed to lack merit and was rejected.
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