Correction of accidental omission under Customs law upheld where addendum aligned the adjudication order with the authority's original intention.

Section 154 of the Customs Act, 1962 permits correction only of clerical or arithmetical mistakes, or errors arising from accidental slip or omission, to make an order reflect the authority's real intention. Applying that principle, the omitted finding against the respondent and the penalty were treated as a patent omission, not a conscious exoneration, because the adjudication had already been initiated against the respondent, notice had been served, and the record showed his involvement and statement. The addendum merely supplied the missing operative reference and penalty to align the original order with the intended adjudication and was therefore valid.

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Issues: Whether an addendum order correcting the original adjudication order by adding a finding against the respondent and imposing penalty could validly be treated as a correction under Section 154 of the Customs Act, 1962.

Analysis: Section 154 permits correction of clerical or arithmetical mistakes and errors arising from accidental slip or omission. The scope of the provision is analogous to the power recognised under Section 152 of the Code of Civil Procedure, namely, to correct an order so that it reflects the real intention of the authority that made it. The original adjudication proceedings had been initiated against the respondent, notice had been served, and the record showed the respondent's involvement and statement. The omission to specifically include him in the operative portion of the original order was therefore treated as an obvious and patent omission rather than a conscious exoneration. The subsequent addendum merely supplied the missing reference and penalty in order to bring the order in line with the intended adjudication.

Conclusion: The addendum order dated 23-9-1983 was within the scope of Section 154 of the Customs Act, 1962 and was valid.

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