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TMI Blog2010 (3) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... ected under section 154 of Custom Act, 1962. it was upto assessee to seek amendment of Bill of Entry before assessing authority on basis of documentary evidence existing at the time of clearance. However, no such action take appropriate steps, if approached by assessee with proper application steps, if approached by assessee with proper application under section 149. - C/1282/2009 - A/168/2010-WZB/C-IV/(SMB) - Dated:- 29-3-2010 - Shri P.C. Chacko, Member (J) REPRESENTED BY: Dr. T. Tiju, SDR, for the Appellant. Shri G.S. Dave, Assistant Manager, for the Respondent. [Order]. - In this application filed by the Revenue (appellant), the prayer is to stay the operation of the impugned order, wherein the learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals). 3. The authorized representative of the respondent-company reiterates the "cross objections" filed today by the respondent. The so-called "cross objections", wherein the respondent prays for rejecting the department's appeal, can be considered only as counter to the department's appeal. The documents annexed to these "cross objections" include a copy of the Invoice No. DM-PTM 7001 dated 25-3-2008, a copy of Bill of Lading No. F.I.T. 4633 dated 21-3-2008 and a copy of the subject Bill of Entry No. 784348 dated 11-4-08. The respondent's representative has invoked Sections 149 and 154 of the Customs Act for reassessment of the Bill of Entry. It is submitted that, in letters dated 4-8-09 and 3-11- 09 they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed. 5. As it appears from the records, the assessee had requested for a reassessment of the Bill of Entry. They submitted that there were clerical errors in the Bill of Entry which required to be corrected in terms of Section 154 read with Section 149 of the Customs Act. This was the request to the assessing authority. As rightly submitted by the learned SDR, Section 154 is not available for this purpose inasmuch as, under that provision, the Central Government, the Board or any officer of Customs is authorized to correct any clerical or arithmetical mistake or any error arising from any accidental slip or omission. The mistake in the present case, if any, was not on the part of the assessing authority (Assistant Commissioner of Customs) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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