https://www.taxtmi.com/caselaws?id=767809 CESTAT KOLKATA (AT) allowed the appeal, holding the finalization of provisional assessment was vitiated by an accidental omission deserving rectification under s.154 Customs Act. The Tribunal directed the adjudicating authority to correct the assessment to calculate Fe content on a WMT basis (instead of DMT), grant the consequential benefit under the applicable notification, and pass a speaking order within one month. The Tribunal treated the omission as rectifiable error, relying on precedents from the HC and SC to expand the scope of "omission" for s.154 relief. en-us Thu, 06 Mar 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767809 CESTAT KOLKATA (AT) allowed the appeal, holding the finalization of provisional assessment was vitiated by an accidental omission deserving rectification under s.154 Customs Act. The Tribunal directed the adjudicating authority to correct the assessment to calculate Fe content on a WMT basis (instead of DMT), grant the consequential benefit under the applicable notification, and pass a speaking order within one month. The Tribunal treated the omission as rectifiable error, relying on precedents from the HC and SC to expand the scope of "omission" for s.154 relief. Case-Laws Customs Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767809