https://www.taxtmi.com/caselaws?id=248676 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. en-us Tue, 08 Apr 2014 00:00:00 +0530 Fri, 20 Jun 2014 14:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248676 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. Case-Laws Customs Tue, 08 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248676