2012 (12) TMI 384

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....ting their refund claim of the appellant amounting to Rs.89,953/- by payment of duty vide Bill of Entry No. 410 dated 29/03/2007. 2. The facts of the case are that the appellant imported certain items falling under Chapter Heading 28 of the Customs Tariff. The goods are chargeable to duty @ 7.5% as per Serial No.552 of exemption Notification No. 21/2002-CE dated 01/03/2002. The said notification ....

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.... the exemption notification and the same can be rectified under Section 154 of the Customs Act, 1962. Both the lower authorities dismissed the refund claim on the ground that the appellant has not challenged the assessment of Bill of Entry and, therefore, the refund claims not maintainable, relying on the decisions in the case of Priya Blue Industries Ltd. vs Commissioner of Customs 2004 (172) ELT....

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....he decisions of the apex court while assessing the bill of entry, it can be termed as accidental slip or omission and such errors are to be corrected in terms of he provisions of Section 154 of the Customs Act, 1962. The assessment need not be challenged. While taking the above view this Tribunal has relied on the decisions of the Hon'ble apex court in the case of Shree Hari Chemicals vs. Union of....