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TMI Blog2014 (11) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... ach the authority to invoke Section 154 of the Act effecting correction of their bill of entry. If according to the petitioner, the correct classification was accepted by the department in the subsequent import, then it is a good ground for the petitioner to file an appeal before the appellate authority. In fact, the Assistant Commissioner of Customs, in their communication, advised the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff Heading 85286900. According to the petitioner, the correct classification should be 85286100 and so also in all the subsequent entries. Therefore, the petitioner made a request to the respondent by letter dated 21.01.2013, requesting to rectify the error. The Assistant Commissioner of Customs (Group 5A B), by order dated 18.02.2013, declined to accept the request made by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be. 4. The language of the above provisions is clear and it empowers that the Central Government, the Board or any officer of customs under the provisions of the Customs Act to effect correction of clerical or arithmetical mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner in the writ petition is rejected and the writ petition is dismissed. However, liberty is given to the petitioner to file an appeal before the appellate authority and if such an appeal is filed, within a period of 30 days from the date of receipt of a copy of this order, the appellate authority shall consider the appeal without reference to limitation and deal with the appeal on merits and in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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