2012 (10) TMI 170

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....sed to duty @ 15% while Notification No.11/2005, dt.1.3.05 prescribed the rate of duty as 10% ad valorem for import of Low Density Polyethylene (LDPE).   2. The request was rejected by the Assistant Commissioner (Customs), who stated that the matter pertains to re-assessment and assessment of Bills of Entry is an appealable order and therefore the request cannot be considered. The appeal filed by the appellant against this communication was rejected on the ground that failure to claim the benefit of a particular notification cannot be considered as a clerical or arithmetical error. The appellate authority also upheld the stand taken by the Assistant Commissioner that Bills of Entry had been assessed and an appeal should have been fi....

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....ded in sections 30 and 41, the proper officer may, in his discretion, authorize any document, after it has been presented in the custom house to be amended:   Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.   SECTION 154: Correction of clerical errors, etc.   Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any offic....

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....r as a duty is cast on the authority to assess the goods and impose duty according to law which includes a statutory notification, if duty cannot be demanded if otherwise not payable. Once there be a power to assess there is a corresponding duty to assess according to law. The fact that the Petitioner has paid the duty under mistake of law and or in the instant case by oversight, cannot result in being assessed to duty which was otherwise not payable. In our opinion, this will be a case of manifest injustice and on the face of it erroneous.   The facts of this case being so obvious, this would be a fit case for us to exercise our extra ordinary jurisdiction.   9. Once we exercise our extraordinary jurisdiction, we will have ....