2008 (2) TMI 126

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.... both sides, we find that the appellant filed Bill of Entry in respect of the imported goods and paid duty @ 15%.  This was in December 2004.  However, subsequently, after a gap of two years, they realized that correct rate of duty was 10% in terms of Notification No.103/2004 and they have paid extra duty.  They accordingly, approached Revenue for rectifying the said mistake in Bill....

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....n terms of Bill of Entry originally filed.  Seeking rectification, in the Bill of Entry, amounts to modification of the same without challenging the said assessment before the higher adjudicating authority.  Section 154 relied and referred to by the appellant only permits rectification in clerical or mathematical arena.  We note that the assessments were finalized and it is not a ca....