VST INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) THE issue relates to refund of Rs. 54,861/ - paid in excess on account of freight. After perusal of the order passed by the Commissioner (Appeals) and the adjudicating authority it becomes clear that the appellant has filed the Bill of Entry No. 246189 dated 24 -2 -2005 on the basis of FOB value declared by him instead of C and F value. Thus, declaration of C&F value has resulted in addition of freight twice in the assessable value. The appellant has claimed refund of duty paid on excess freight. However, the lower authorities appeared to have rejected the claim of the appellant inter alia following the decision of the Hon'ble Apex Court in the cases of Flock India and Priya Blue Industries . Though they have admitted in the order that the excess payment has resulted due to clerical error for which the appellant should have filed an application under Section 154 of the Customs Act, 1962.

(3.) THE ld. DR submits that the assessment on the Bill of Entry is an order within the provisions of Section 154. He also submits that since the assessment order was not challenged, the order has become final and as such the appellant is not entitled for the refund.