2015 (12) TMI 520

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... What that is envisaged by this section is only to make effort to rectify a clerical errors or arithmetical mistakes in any decision or order passed by Central Government. When the order passed by the authority at the time of clearance remains unchallenged, re-assessment/re-determination making extensive enquiry is not subject of Section 154. Therefore, amendment sought by the appellant taking She .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ossed customs control. Therefore, what was declared in the Bill of Entry remained undisputed. Ld. Adjudicating authority passed order on 1-2-2009 rejecting the claim. Similarly, Commissioner (Appeals) also rejected the claim of the appellant holding that re-assessment sought after clearance of goods is not falling under Section 154 nor power is exercisable once the goods were cleared with descript .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X