2017 (10) TMI 1411

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..... - the impugned order is correct and legal and does not require any interference - appeal dismissed. - C/98/2011-DB - Final Order No. A/31653/2017 - Dated:- 24-10-2017 - Shri M.V. Ravindran, Member (J) and Madhu Mohan Damodhar, Member (T) Shri A. Srinivasa Rao, DR, for the Appellant. None, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is .....

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..... n perusal of the impugned order, we find that the 1st Appellate Authority has recorded the following finding which in our view is consistent with the law settled by the Tribunal. The Shipping Bills No. 4405223, dated 13-8-2008, 4405299, dated 18-8-2008 and 4406158, dated 19-9-2008 were assessed on FOB basis and duty was paid on 14-8-2008, 19-8-2008 and 23-9-2008 respectively. The appellant pre .....

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..... ular. In Senka Carbon Pvt. Ltd. v. C.C., Chennai [2007 (216) E.L.T. 397 (Tri. - Chennai)] the Tribunal held that once the imported goods were correctly declared in the Bills of Entry, it was the duty of the proper officer of customs to assess the duty due. Therefore if the assessing officer committed a mistake, the same could be corrected and if any excess amount was collected pursuant to wrong a .....

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