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TMI Blog2018 (9) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... ing officer, although the word provisionally assessed was not mentioned on the face of the shipping bill. Appeal dismissed - decided against appellant. - Appeal No: C/538/2009 - A/31013/2018 - Dated:- 2-8-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri Bhanu Kiran, Asst. Commissioner/AR for the appellant Shri P. Rama Krishna, Advocate for the Respondent. ORDER [Order per: P.V. Subba Rao.] 1. This appeal was filed by the Revenue against Order-in-Appeal No.08/2009 (G) (D) Cus, dated 02.07.2009. Heard both sides and perused the records. 2. The brief facts of the case are that the respondent exported iron ore fines from Krishnapatnam and paid Customs Duty @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment has become final. Without challenging the assessment, the assessee cannot claim refund as they did not. Learned Asst. Commissioner was wrong in sanctioning refund and the first appellate authority was wrong in upholding the same. 4. The learned counsel opposed the appeal and argued that the ratio of the case of Priya Blue Industries does not apply in this case because the assessment was done at a higher rate pending the test report which confirmed their declaration that Fe content was less than 62% and hence the assessment was finalized and the refund sanctioned. 5. The learned departmental representative reiterated the arguments made in the appeal and argued that unless the assessments of the shipping bills are challenged the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 300/MT. It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act. The Order-in-Original clearly states that learned Asst. Commissioner amended the shipping bill in exercise of the powers conferred under Sec.154 of the Customs Act and calculates the correct rate of export duty. We therefore, find no infirmity in the order of the Asst. Commissioner or in the order of the first appellate authority upholding the Order-in-Original. The appeal filed by the revenue is liable to be rejected and we do so. 6. The appeal is rejected. (Operative part of this order was pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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