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TMI Blog2011 (1) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... Present for the Respondent : Shri. M.M. Ravi Rajendran, JDR PER: M. V. RAVINDRAN This appeal is filed against the Order-in-Appeal No. 36/2006 dated 24.2.2006, passed by the Commissioner of Customs (Appeals), Bangalore. 2. The relevant facts that arise for consideration are that the appellant imported various items like plain shaft bearing, energy chains, mounting bracket, en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d revised Invoice bearing No. 8548350 dated 13.4.05 issued by the supplier of the goods. They also claimed that the mistake was due to clerical error and could be corrected as per Section 154 of Customs Act, 1962 and requested for refund. The Assistant Commissioner of Customs (Refunds), rejected the appellant refund claim on the grounds that (1) Section 154 of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur notice that the letter written by the supplier of the goods annexed at page 18 of the Appeal Memorandum and submits that the supplier has written directly to the Assistant Commissioner of Customs (Imports), Air Cargo Complex, Bangalore, informing him the typographical mistake occurred in the invoice which was produced before the authority. It is the submission that since it is a typograph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 154 of the Customs Act will also not apply to the present case. He relies upon the Hon'ble Supreme Court's judgment in the case of Priya Blue Industries Ltd. Vs. Commissioner of Customs (Preventive) [2004 (172) E.L.T. 145 (S.C.)]. 6. We have carefully considered the submissions made by both sides at length and perused the records. On perusal of the records, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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