Typographical correction in bill of entry upheld where Euro was a clerical error and US Dollar valuation was undisputed.

A clerical error in a bill of entry stating the consignment value in Euro instead of US Dollars was treated as an obvious typographical mistake where the imported goods were in fact valued in US Dollars and the Revenue did not dispute that position. The Commissioner (Appeals) was therefore justified in rectifying the entry, and no legal infirmity was found in the correction. The challenge by the Revenue was rejected, and the rectification in the bill of entry was upheld.

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Issues: Whether the Commissioner (Appeals) was justified in rectifying a typographical mistake in the bill of entry, where the consignment value was mentioned in Euro instead of US Dollars, and whether any infirmity existed in the order warranting interference.

Analysis: The record showed that the imported goods had been valued in US Dollars and the use of Euro in the bill of entry was only a clerical mistake. The Revenue did not dispute the actual currency of valuation. In these circumstances, the correction made by the Commissioner (Appeals) was treated as a proper rectification of an obvious typographical error, and no legal infirmity was found in the impugned order.

Conclusion: The correction in the bill of entry was upheld and the challenge by the Revenue failed.

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