1985 (8) TMI 189

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....an, Advocate, for the Respondent. [Order per : C.T.A. Pillai, Member (T)] .- The respondents herein, M/s. Southern Sulphates and Chemicals (Pvt) Ltd, have imported six items such as Micro, Grip, Panel and Fuses, Pipes and tubes, cover and rings. Hydraulic clicking machine, Magnet and screws and presented a Bill of Entry. The value and the rate of Customs duty and additional duty of Customs w....

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.... filed an appeal to the Collector of Customs (Appeals), Madras. That authority observed: "The error has therefore occurred in totalling of various assessments and therefore when the words and expressions used in Section 26, Customs Act, 1962, is read there is some force in the argument of the appellant that the grand total is not an order of assessment and therefore the claim would not be gover....

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....nce. He therefore urges that the case is squarely covered by Section 27 of the Act. He also refers vaguely to the 'Doctrine of Lapse'.   3.  S.D.R. generally supports the stand taken by the Collector and urges that the order of the Collector (Appeals) be set aside as he stresses that assessment is a composite act which is complete only if it is indicated with the quantum of duty. W....

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....customs under this Act, or errors arising therein from accidental slip or omission may, at any time be corrected by .... such officer of customs or the successor in office of such officer ....." Obviously, what has happened in this case is a clerical mistake or an error arising from an accidental slip in calculating the rate of duty applicable by the clerk/comptist in that he has calculated it ....