2008 (1) TMI 681

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....llant. Shri Madhur Baya, Advocate, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -  Heard both the sides and perused the records. 2. These two appeals have been filed against the Order-in-Appeal Nos. 388 & 389/2001 MCH, dated 4-10-2001 passed by the Commissioner of Customs (Appeals), Mumbai. Since the issue involved in both the appeals is identical, both the ....

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....n record, the Customs authorities should have allowed the amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 and granted the refund of duty without invoking the provisions of Section 27 ibid. According to them, it was also falling under Section 154 of the Customs Act, 1962. 5. The Commissioner (Appeals), vide the impugned order, held that the two refund claims are t....

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....le Bombay High Court in the case of Keshari Steels v. Collector of Customs, Bombay - 2000 (115) E.L.T. 320 (Bom) in which it has been held that the limitation provided under Section 27 of the Customs Act, 1962 is not applicable to the refund arising out of correction of clerical or arithmetical error, under Section 154 ibid. We are bound by judicial discipline to follow this order of the Bombay Hi....