9911796707
TMI Blog2015 (3) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant argued that as per a prevailing practice in the import of oil the sludge in the on shore tanks was not charged to duty on the basis of test report of the sludge samples. He made the Bench go through the procedure adopted in this regard. That several such Ex Bond bills of entry were filed & provisional assessment finalized as per letter F. NO. VIII/3-1/PA/IOCL/06-07/2602 dated 25.07.2007. That appellant Vide Letter dated 13.07.2007 wrote to the department that Ex Bond B/E No. 181 for 613.675MT was sludge and not chargeable to duty but was mistakenly charged to duty of Rs. 8,89,179/-. That this was followed by reminders dated 13.07.2007, 28.11.2007, 22.12.2008, 12.03.2009, 28.10.2009, 25.03.2010, 28.09.2010, 20.12.2010 & 24. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or 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." 4.1. As soon as the error was noticed by the appellant the same was requested for rectification within two months of the order dt 25.05.2007. Appellant gave repeated reminders and only after nearly four years department replied that there is no need for rectification and appellant should have filed appeal against the finalization order dated 25.07.2007. It is observed that Revenue responded after nearly four years as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant customs notification, the same can be corrected under Section 154 of the Customs Act, 1962 without taking recourse to appellate remedies provided in the Customs Act. While taking this view, the Tribunal has followed the ratio of VST Industries Limited - 2007 (207) E.L.T. 513 (T) = 2007 (5) S.T.R. 59 (T) of the same Tribunal wherein the ratio of the Apex Court s judgment in the cases of Flock (India) Ltd. and Priya Blue have been distinguished. In these circumstances, we are of the considered view that the omission can be corrected under Section 154 of the Customs Act, 1962. Therefore, the appellant is rightly entitled for the refund of the amount, which was collected without extending the benefit of an unconditional exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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