Custom, Excise & Service Tax Tribunal
M/S. Samsung India Electronics Pvt.Ltd vs Cc, New Delhi on 4 March, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Date of hearing/Decision: 04.03.2014
Appeal No.C/396/2009-Cus
(Arising out of Order-in-Appeal No.CC(A)/Cus/I&G/58/09 dated 16.03.09 passed by CCE (A), New Custom House, New Delhi)
M/s. Samsung India Electronics Pvt.Ltd. Appellant
Vs.
CC, New Delhi Respondent
Present for the Appellant: None Present for the Respondent: Shri Rakesh Puri,DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER No.50891/2014 PER: D.N.PANDA None present for the appellant nor is there any adjournment application.
2. Appellant seeks to make correction in the bill of entry taking shelter of section 154 of Customs Act, 1962 much later to the clearance of goods. Bill of entry was filed on 1.8.2007. Application for re-assessment was sought on 23.7.2008. Ld.Adjudicating authority did not entertain re-assessment since the goods have already crossed customs control. Therefore what was declared in the bill of entry remained undisputed. Ld.Adjudiccating authority passed order on 1.2.2009 rejecting the claim. Similarly Commissioner (Appeals) also rejected the claim of the appellant holding that re-assessment sought after clearance of goods is not falling under section 154 nor power is exercisable once the goods were cleared with description in the bill of entry.
3. Revenue supports above order.
4. Heard Revenue and also perused section 154 of Customs Act, 1962. What that is envisaged by this section is only to make effort to rectify a clerical errors or arithmetical mistakes in any decision or order passed by Central Government. When the order passed by the authority at the time of clearance remains unchallenged, re-assessment/redetermination extensive enquiry is not subject matter of section 154. Therefore amendment sought by the appellant taking shelter of section 154 neither being clerical error nor arithmetical mistakes, there is no scope for grant any relief under section 154. Accordingly appeal is dismissed. It is also appreciated that party has not gone in appeal but is seeking re-assessment in the nature of rectification application which is abuse of process of law for no power review vested with adjudicating authority.
(Dictated & pronounced in the open court)
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
mk
3
Appeal No.C/326/2009-Cu