https://www.taxtmi.com/caselaws?id=125077 The Tribunal upheld the decision of the Commissioner (Appeals) allowing the refund claim, as the mistake in declaring the value in GBP instead of USD in the Bill of Entry was deemed a clerical error. The Tribunal clarified that the limitation period under Section 27 of the Customs Act, 1962 does not apply to refunds resulting from clerical errors. The appeal filed by the Revenue was rejected, emphasizing the distinction between clerical errors and other mistakes in customs declarations. This case sets a precedent for rectifying clerical errors in customs declarations without the need for formal appeals. en-us Fri, 19 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 12:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125077 The Tribunal upheld the decision of the Commissioner (Appeals) allowing the refund claim, as the mistake in declaring the value in GBP instead of USD in the Bill of Entry was deemed a clerical error. The Tribunal clarified that the limitation period under Section 27 of the Customs Act, 1962 does not apply to refunds resulting from clerical errors. The appeal filed by the Revenue was rejected, emphasizing the distinction between clerical errors and other mistakes in customs declarations. This case sets a precedent for rectifying clerical errors in customs declarations without the need for formal appeals. Case-Laws Customs Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125077