2013 (12) TMI 1457

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..... e assessment is done by the Appraising Officer. Therefore, it is an error committed by the Appraising Officer in not taking the correct currency, even though the appellant misdeclared the currency as US $ in the Bill of Entry. However, this mistake should have been noticed and corrected by the Assessing Officer himself. There is no dispute either about the classification of the goods or about the .....

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..... ower appellate authority has rejected the refund claim of M/s. Johnson Controls (India) Pvt. Ltd. on the ground that the appellant did not challenge the order of assessment and hence he is not eligible for refund. 3. None appeared for the appellant. 4. The learned Dy. Commissioner (AR) appearing for the Revenue submits that this is a case where the appellant filed Bill of Entry and in the Bi .....

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..... aising Officer. Therefore, it is an error committed by the Appraising Officer in not taking the correct currency, even though the appellant misdeclared the currency as US $ in the Bill of Entry. However, this mistake should have been noticed and corrected by the Assessing Officer himself. There is no dispute either about the classification of the goods or about the rate of duty. Thus, it is not a .....

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