https://www.taxtmi.com/caselaws?id=220766 The Tribunal set aside the Commissioner (Appeals) decision allowing correction of clerical errors under Section 154 of the Customs Act, emphasizing the need for documentary evidence to prove such errors in customs assessment. The Tribunal highlighted the importance of following proper procedures for corrections and clarified that assessments should be amended by the assessing officer, not the appellate authority, before goods clearance. The case underscores the significance of meeting procedural requirements and evidentiary standards in customs assessment corrections. en-us Fri, 17 Aug 2012 00:00:00 +0530 Fri, 08 Feb 2013 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220766 The Tribunal set aside the Commissioner (Appeals) decision allowing correction of clerical errors under Section 154 of the Customs Act, emphasizing the need for documentary evidence to prove such errors in customs assessment. The Tribunal highlighted the importance of following proper procedures for corrections and clarified that assessments should be amended by the assessing officer, not the appellate authority, before goods clearance. The case underscores the significance of meeting procedural requirements and evidentiary standards in customs assessment corrections. Case-Laws Customs Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220766