https://www.taxtmi.com/caselaws?id=209165 The Tribunal set aside the Commissioner (Appeals) decision, ruling in favor of the Revenue, emphasizing that the misclassification of imported fans was not a rectifiable clerical error under Section 154 of the Customs Act, 1962. The Tribunal held that the dispute was a classification issue, not a mere oversight, and duty is payable as per the assessment order unless challenged. The Commissioner (Appeals) decision was deemed unsustainable as it incorrectly categorized the dispute and allowed the appeal, highlighting the importance of challenging assessment orders for refund claims. en-us Wed, 12 Jan 2011 00:00:00 +0530 Mon, 29 Jul 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209165 The Tribunal set aside the Commissioner (Appeals) decision, ruling in favor of the Revenue, emphasizing that the misclassification of imported fans was not a rectifiable clerical error under Section 154 of the Customs Act, 1962. The Tribunal held that the dispute was a classification issue, not a mere oversight, and duty is payable as per the assessment order unless challenged. The Commissioner (Appeals) decision was deemed unsustainable as it incorrectly categorized the dispute and allowed the appeal, highlighting the importance of challenging assessment orders for refund claims. Case-Laws Customs Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209165