2015 (12) TMI 520

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..... Respondent. ORDER None present for the appellant nor is there any adjournment application. 2. Appellant seeks to make correction in the Bill of Entry taking shelter of Section 154 of Customs Act, 1962 much later to the clearance of goods. Bill of Entry was filed on 1-8-2007. Application for re-assessment was sought on 23-7-2008. Ld. Adjudicating authority did not entertain re-assessment s .....

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..... nce remains unchallenged, re-assessment/re-determination making extensive enquiry is not subject of Section 154. Therefore, amendment sought by the appellant taking Shelter of Section 154 neither being clerical error nor arithmetical mistakes, there is no scope for grant any relief under Section 154. Accordingly appeal is dismissed. It is also appreciated that party has not gone in appeal but is s .....

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