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2014 (11) TMI 416
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....R The petitioner seeks for the issuance of writ of mandamus, directing the respondent to rectify the error of classification of goods described as BenQ MS 502P Data Projector in bill of entry No.7471179 dated 23.07.2012 to Customs Tariff Heading 85286100 and thereafter, reassess the said bill of entry within a reasonable time. 2. The petitioner is a regular importer of Electronic equipments ....
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....or his authorized agent. The petitioner was advised to prefer an appeal for suitable remedy. In the background of the facts, the petitioner is before this Court. 3. As rightly pointed out by the Department, Section 154 of the Customs Act deals with correction of clerical errors, etc, which reads as follows: "154. Correction of clerical errors, etc. - Clerical or arithmetical mistakes in any ....
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....committed by the petitioner, then the petitioner cannot approach the authority to invoke Section 154 of the Act effecting correction of their bill of entry. If according to the petitioner, the correct classification was accepted by the department in the subsequent import, then it is a good ground for the petitioner to file an appeal before the appellate authority. In fact, the Assistant Commission....