https://www.taxtmi.com/caselaws?id=124391 The Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim, finding that the excess duty was paid due to a mistake in declaring the value of goods, which was rectifiable under Section 149 of the Customs Act, 1962. The Tribunal rejected the Revenue's appeal, emphasizing that the mistake was apparent from the record and did not require challenging the Bill of Entry before the Appellate Authority. The decision was finalized in open court, affirming the refund for the Respondents. en-us Thu, 26 Jun 2008 00:00:00 +0530 Fri, 28 Sep 2012 16:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124391 The Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim, finding that the excess duty was paid due to a mistake in declaring the value of goods, which was rectifiable under Section 149 of the Customs Act, 1962. The Tribunal rejected the Revenue's appeal, emphasizing that the mistake was apparent from the record and did not require challenging the Bill of Entry before the Appellate Authority. The decision was finalized in open court, affirming the refund for the Respondents. Case-Laws Customs Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124391