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TMI Blog2007 (11) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty through DEPB pass book. The appellant filed an appeal against the assessment on Bill of Entry to Ld. Commissioner (Appeals) on the ground that they have cleared only 14.40 MT and not 28.8 MT. The Commissioner (Appeals) came to the following conclusion. "I have gone through the records of the case. Delay in filing the Appeal is allowed. The appellants have relied on High Seas Sale Contract, Ref No. C/06-07/40 dt. 23.05.06 for import of 14.4 MT of Tetrahydrofuran for a consideration of Rs. 20,16,000/-. They have also relied on B/L No. KMTCUSN112261 dt. 16.05.2006 of M/s. KMTC Line showing import of 20" container (80 Drums) of Tetrahydrofuran of 15.92 MT against LC No.31750NI00044906 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the port. He submits that since the payment of duty on 28.80MT is an error, the impugned order is liable to be set aside and their appeal be allowed. 4. The Ld. SDR on the other hand submits that once the goods are cleared from the custody of Customs, re-assessment is not possible. It is his submission that the re-assessment can be resorted to only in situation where the goods were available for inspection. He submits that the order of Ld. Commissioner (Appeals) is correct and does not require any interference. 5. Considered the submissions made by both sides and perused the records. The High Seas Sale contract entered into with the M/s. C.J. Shah and Co. was produced before me. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n rectified by the lower authorities by themselves or on being pointed out by the assessee, under the provisions of Section 154 of the Customs Act, 1962. This my view is fortified by the decision of the Hon'ble High Court of Bombay in the case of Keshari Steels Vs.Collector of Customs, Bombay [2000 (115) E.L.T. 320 (Bom.)]. Since the position of the law remains settled that such kind of clerical error can be rectified, I do not find any reason for sustaining the impugned order. 7. The impugned order is set aside and the excess amount of the duty debited by the appellant in the DEPB passbook is directed to be re-credited to their DEPB pass book. Accordingly, the appeal is allowed as indicated above. X X X X Extracts X X X X X X X X Extracts X X X X
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