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TMI Blog2019 (6) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... any adjournment, I proceed to decide the matter ex-parte on merits on the basis of documents available on record. 2. Heard Learned Departmental Representative and perused the records. The appellant imported logs classifiable under Customs Tariff Heading 440399 under three Bills of Entry and paid customs duty thereon. All assessments were done finally and there was no provisional assessment in any case. Subsequently, the appellant learnt that additional duty was not payable on the logs which they imported as it was exempted unconditionally vide Notification No. 21/2012(S.No.56). Accordingly, importer filed refund claims for additional duty amounting to Rs. 4,06,641/-. After examining the refund application, the Assistant Commissioner foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned the exemption notification in the bills of entry but had not done so. It is their contention that an unconditional exemption notification cannot be denied to them for the mistake of not mentioning the same in their bills of entry. Therefore, their appeal may be allowed by requiring the officers to correct this clerical and arithmetic mistake in the Bills of Entry. 6. Learned DR reiterates the findings of the first appellate authority and submits that the refund was correctly rejected since the bills of entry were finally assessed and were not challenged thereafter. Not claiming the exemption notification is not clerical mistake of the officer of the department and it cannot be corrected by his successor officer under Section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticed such mistakes can be corrected by the successor officer in terms of Section 154 of the Customs Act, 1962. Therefore, any claim for refund involving correction of clerical or arithmetical errors by the officer do not fall under the scope of the judgment of Priya Blue (supra) and Flock India (supra) and such refunds are admissible. In this case, I find that the exemption Notification No. 21/2012 at serial no. 56 exempts goods falling under chapter heading 4403990 from the whole of additional duty of customs without any conditions. I find that the bills of entry in question have all classified the goods in question under chapter heading 4403990 and therefore no additional duty of customs was payable on them. However, this notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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