2010 (1) TMI 1072

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed to normal rate of duty and cleared on payment of duty. After import and clearance, they noticed that there was a clerical error in the calculation of the value for the reason that, in the invoice the value was shown as USD 125.73 for 100 pieces instead of USD 125.73 for 1000 pieces as per the proforma invoice. They filed a claim for refund for excess duty paid. Since the assessees have not cha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n under Section 154 of the Customs Act has been rejected on the ground that the clerical/arithmetical mistake in the assessment order was not by any customs officer but due to the mistake of the foreign supplier. However, as long as there is a clerical/arithmetical mistake in the assessment order, irrespective of by whom the mistake has been committed, in the light of the decision of the Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X