By TIOL News Service

MUMBAI, MAY 21, 2014: THIS is a Revenue appeal against the order passed by the Commissioner (Appeals) allowingrectification of the typographical mistake made in the bill of entry.

The brief facts of the case are that the respondent filed a bill of entry in respect of the goods imported and the value of the goods was mentioned in Euro whereas, in fact, the value was in US Dollar terms. The duty was paid on the self-assessed bill of entry by taking into consideration the Euro value.

Subsequently, the respondent asked for re-assessment. The Commissioner (Appeals) in the impugned order, after verifying the facts held in favour of the appellant.

Revenue is of the view that in the case of self-assessed bill of entry there is no order passed by the assessing authority and, therefore, no appeal lies against this order, hence the impugned order passed by the Commissioner (A) is not sustainable.

The Bench observed -

"5. We find that the Commissioner (Appeals) in the impugned order only rectified a typographical mistake whereby the amount of the consignment was mentioned in Euro whereas it was, in fact, in terms of US Dollars. The Revenue is not disputing the fact that the value of the consignment was in US Dollars. In view of this, we find no infirmity in the impugned order. The stay petitions and the appeals are dismissed."

In passing : No Revenue implication, yet an appeal for the sake of filing an appeal…

(See 2014-TIOL-819-CESTAT-MUM)