2011 (1) TMI 332

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..... were cleared - However, at the time of clearing the last consignment on 4-12-2004, they detected that the value shown in two invoices by the supplier was higher than the contracted purchase price - Supplier who apologized and informed that logistic department have delivered shipment under wrong invoices - Held that: this being a case of wrong mentioning of the price in the invoice, other than t .....

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..... uty was paid on the declared value and the goods were cleared. However, at the time of clearing the last consignment on 4-12-2004, they detected that the value shown in two invoices by the supplier was higher than the contracted purchase price. They took up the matter with the supplier who apologized and informed that logistic department have delivered shipment under wrong invoices. They according .....

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..... nts. 4. Adjudicaing Authority examined and verified the documents and accepted the assessee s stand that the duty was paid on the higher side, by mistake. However, he rejected the refund claim on the ground that the assessment order was not put to challenge by the importer, in terms of Hon ble Supreme Court decision in the case of Priya Blue Industries Ltd., reported in 2004 (172) E.L.T. 145 (S. .....

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..... lenged the above fact. He, accordingly, allowed the appeal by observing as under :- From the above it is clearly established that it is a case of omission covered under section 154 of the Customs Act 1962. Section 154 of the Customs Act 1962 empowers the proper officer of the customs to make correction in any decision or order arising therein from any accidental slip or omission, as could be se .....

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..... , this is a clear case of wrong calculation and clerical error. In view of this, ratio of Supreme Court decision in the case of Priya Blue Industries Ltd. (supra) would not be applicable. In fact, we note that there was no lis between importer and the department challenging the assessment order. This being a case of wrong mentioning of the price in the invoice, other than the one agreed upon pur .....

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