https://www.taxtmi.com/caselaws?id=123641 The Tribunal allowed the appeals in favor of the appellant, setting aside the order confiscating goods and imposing penalties under Section 112(a) of the Customs Act, 1962. It was held that the inadvertent error in the bill of entry could be rectified under Section 149 of the Customs Act before goods were cleared for home consumption. The penalty and confiscation were deemed unwarranted due to the error, leading to the decision to overturn the impugned order and allow the appeals. en-us Wed, 20 Feb 2008 00:00:00 +0530 Tue, 18 Sep 2012 16:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123641 The Tribunal allowed the appeals in favor of the appellant, setting aside the order confiscating goods and imposing penalties under Section 112(a) of the Customs Act, 1962. It was held that the inadvertent error in the bill of entry could be rectified under Section 149 of the Customs Act before goods were cleared for home consumption. The penalty and confiscation were deemed unwarranted due to the error, leading to the decision to overturn the impugned order and allow the appeals. Case-Laws Customs Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123641