https://www.taxtmi.com/caselaws?id=253099 The court ruled that the petitioner, an importer of electronic equipment, could not invoke Section 154 of the Customs Act to rectify a classification error in the bill of entry made by them. Section 154 only allows corrections for clerical or arithmetical errors by authorities, not errors by importers. The court advised the petitioner to appeal for a remedy and dismissed the petition. The petitioner was granted liberty to file an appeal before the appellate authority within 30 days, with instructions for the authority to consider the appeal without limitation constraints and adjudicate it on its merits and in accordance with the law. en-us Thu, 16 Oct 2014 00:00:00 +0530 Fri, 05 Jun 2015 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253099 The court ruled that the petitioner, an importer of electronic equipment, could not invoke Section 154 of the Customs Act to rectify a classification error in the bill of entry made by them. Section 154 only allows corrections for clerical or arithmetical errors by authorities, not errors by importers. The court advised the petitioner to appeal for a remedy and dismissed the petition. The petitioner was granted liberty to file an appeal before the appellate authority within 30 days, with instructions for the authority to consider the appeal without limitation constraints and adjudicate it on its merits and in accordance with the law. Case-Laws Customs Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253099