https://www.taxtmi.com/caselaws?id=4326 The court allowed the appeal, setting aside the order denying the refund claim for excess duty paid due to a clerical error in calculating the assessable value. The court held that the error was apparent on the face of the record, falling within the scope of Section 154 of the Customs Act, which allows for correction of clerical errors. The appellant's claim for refund was granted under Section 154, emphasizing the importance of rectifying errors to ensure fair duty payment assessments. en-us Fri, 18 Jan 2008 00:00:00 +0530 Thu, 26 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4326 The court allowed the appeal, setting aside the order denying the refund claim for excess duty paid due to a clerical error in calculating the assessable value. The court held that the error was apparent on the face of the record, falling within the scope of Section 154 of the Customs Act, which allows for correction of clerical errors. The appellant's claim for refund was granted under Section 154, emphasizing the importance of rectifying errors to ensure fair duty payment assessments. Case-Laws Customs Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4326