https://www.taxtmi.com/caselaws?id=425772 The Assistant Commissioner's rejection of a rectification request regarding duty assessment on Iron Ore Fines was found to be incorrect by the Commissioner (Appeals) due to errors in Fe content determination. The failure to follow the Supreme Court's guidelines led to the request being deemed rectifiable under Section 154 of the Customs Act, 1962. The Tribunal emphasized adherence to legal precedents and directed the lower authority to rectify the assessment errors and provide the appellant with appropriate relief. The impugned order was set aside, and the appeal was allowed for remand to the original authority for a revised decision. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 01 Aug 2022 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425772 The Assistant Commissioner's rejection of a rectification request regarding duty assessment on Iron Ore Fines was found to be incorrect by the Commissioner (Appeals) due to errors in Fe content determination. The failure to follow the Supreme Court's guidelines led to the request being deemed rectifiable under Section 154 of the Customs Act, 1962. The Tribunal emphasized adherence to legal precedents and directed the lower authority to rectify the assessment errors and provide the appellant with appropriate relief. The impugned order was set aside, and the appeal was allowed for remand to the original authority for a revised decision. Case-Laws Customs Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425772