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TMI Blog2013 (2) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent for excess payment of custom duty - The clerical error corrected u/s 154 of the Customs Act by Commissioner (Appeals) Held that:- Ongoing through the provisions of Section 154 of the Customs Act, it is noticed that the correction can be carried out by the officer who had issued the order. It is also not clear from the order-in-appeal that on which documents or evidence he has reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry was assessed by the proper officer by extending the benefit of Customs Notification No. 24/2005 dated 01.03.2005 with Nil basic duty. The goods, however, were subject to MRP based CVD in terms of DGFT Notification No. 44/(Re-2000)/1997 and public notice No. 27/2000. The respondent thereafter filed an appeal before the Commissioner of Customs (Appeals) stating that MRP for the item Nos. 10, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the basis of which the clerical mistake has been accepted by the Commissioner (Appeals) and allowed the appeal. He also relied on the decision in the case of CCE Mumbai vs. Emerson Process Management India Pvt. Ltd. - 2011 (272) ELT 418 (Tri. - Mumbai) in which rectification of clerical or arithmetical error can be allowed before clearance of the goods and it was held that an assessment order ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e were clerical errors in the order of assessment issued by the lower authority. Moreover, the goods which are assessed by the said order of assessment have already been cleared by the respondent. In the absence of any documentary evidence to prove that there were clerical errors, I find that the finding of the Commissioner (Appeals) is not correct and, accordingly I set aside the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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