2013 (2) TMI 171

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....e Revenue against the Order-in-Appeal No. 604(AC/GR-VB)/2009(JNCH) dated 28.10.2009. 2. M/s. Imation India Pvt. Ltd. (here-in-after referred to as the respondent) has imported Audio Cassettes and Digital Video Discs from U.A.E. and the Bill of Entry No. 801530 dated 03.03.2009 was filed by the importer for clearance of the goods. The Bill of Entry was assessed by the proper officer by extending....

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....the Commissioner (Appeals) has not discussed about any documents or any evidence about the clerical error. 3. The learned A.R. submitted that the order passed by the Commissioner (Appeals) is not legally correct as the goods are not available at this stage and the Commissioner (Appeals) has not mentioned any documents or any other evidence on the basis of which the clerical mistake has been acc....

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....rrection can be carried out by the officer who had issued the order. In the present case the respondent has not gone to the officer who assessed the Bill of Entry and came directly to the Commissioner (Appeals). It is also not clear from the order-in-appeal that on which documents or evidence he has relied upon to come to the conclusion that there were clerical errors in the order of assessment is....