Clerical error rectification in customs orders allows patent mistakes and accidental slips to be corrected at any time. Clerical or arithmetical mistakes in decisions or orders under the Customs Act, 1962, and errors arising from accidental slip or omission, may be corrected at any time by the Central Government, the Board, the concerned officer of customs, or the officer's successor in office. The provision addresses rectification of patent errors in customs decisions or orders without limitation of time.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Clerical error rectification in customs orders allows patent mistakes and accidental slips to be corrected at any time.
Clerical or arithmetical mistakes in decisions or orders under the Customs Act, 1962, and errors arising from accidental slip or omission, may be corrected at any time by the Central Government, the Board, the concerned officer of customs, or the officer's successor in office. The provision addresses rectification of patent errors in customs decisions or orders without limitation of time.
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