https://www.taxtmi.com/caselaws?id=1053 Section 154 of the Customs Act permits correction of clerical or arithmetical mistakes and accidental slips at any time, and it does not require the importer to file a separate application before such correction is considered. Rejection of a refund claim solely because no Section 154 application was filed was therefore unjustified. As the lower authorities had not examined whether the excess duty payment arose from a clerical duplication of freight, the matter was remanded for fresh adjudication and a speaking order after considering Section 154. en-us Mon, 30 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1053 Section 154 of the Customs Act permits correction of clerical or arithmetical mistakes and accidental slips at any time, and it does not require the importer to file a separate application before such correction is considered. Rejection of a refund claim solely because no Section 154 application was filed was therefore unjustified. As the lower authorities had not examined whether the excess duty payment arose from a clerical duplication of freight, the matter was remanded for fresh adjudication and a speaking order after considering Section 154. Case-Laws Customs Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1053