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TMI Blog2007 (3) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... r (J)]. This is Revenue s appeal filed against the Order-in-Appeal No. 74/2004 Cus (B), dated 28-4-2004 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 9/2004 (DC), dated 29-1-2004 demanding differential duty and imposing penalty on the importer. However he has reduced the penalty on the CHA from Rs. 10,000/- to Rs. 1,000/- which is not challenged by the Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea while the Commissioner (Appeals) after a detailed examination of the entire matter noted that there was a mistake committed in preparing the Bill of Entry which was of clerical nature, that too done by the CHA and not by the importer. He also relied on the Tribunal ruling rendered in the case of Surya Roshini Ltd. [2002 (147) E.L.T. 84]. 3. The Revenue is aggrieved with the Commissioner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Commissioner (Appeals) after a detailed examination has found that there was a mistake committed in preparing the Bill of Entry which was of clerical in nature, that too clone by the CHA and not by the importer. The appellants had themselves discovered the mistake in the Bill of Entry and had informed the Department and got the value and quantity interchanged. The finding of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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