2014 (6) TMI 580 - AT - Customs

Denial of rectification of mistake - Typographical error - Held that - in the case of self-assessed bill of entry there is no order passed by the assessing authority, therefore, no appeal lies against this order hence the impugned order is not sustainable - Commissioner (Appeals) in the impugned order only rectified a typographical mistake whereby the amount of the consignment was mentioned in Euro whereas it was, in fact, in terms of US Dollars. The Revenue is not disputing the fact that the value of the consignment was in US Dollars - No infirmity in order - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the Revenue's appeals and stay applications against the Commissioner (Appeals) order rectifying a typographical mistake in a bill of entry where the value was incorrectly mentioned in Euro instead of US Dollars. The Revenue's contention that no appeal lies against a self-assessed bill of entry was rejected. The impugned order was upheld as no infirmity was found.