https://www.taxtmi.com/caselaws?id=767808 CESTAT Kolkata allowed the appeal, holding that the adjudicating authority's failure to consider judicial pronouncements and circulars while finalizing shipping bills constituted a clerical error under Section 154 of the Customs Act, 1962. The tribunal ruled that omission to assess bills after noting relevant legal decisions amounts to an error requiring rectification. The authority was directed to determine Fe content on WMT basis instead of DMT basis and pass appropriate orders. The impugned order was set aside. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767808 CESTAT Kolkata allowed the appeal, holding that the adjudicating authority's failure to consider judicial pronouncements and circulars while finalizing shipping bills constituted a clerical error under Section 154 of the Customs Act, 1962. The tribunal ruled that omission to assess bills after noting relevant legal decisions amounts to an error requiring rectification. The authority was directed to determine Fe content on WMT basis instead of DMT basis and pass appropriate orders. The impugned order was set aside. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767808