https://www.taxtmi.com/caselaws?id=269216 The appeal seeking correction in the Bill of Entry under Section 154 of the Customs Act, 1962, after goods clearance was dismissed. The court held that as the goods had already been cleared and the details in the Bill of Entry were undisputed, seeking re-assessment under Section 154 was not permissible. The court emphasized that Section 154 only allows for rectifying clerical errors or arithmetical mistakes in decisions or orders, and seeking re-assessment after goods clearance was considered an abuse of the legal process. The appeal was dismissed, affirming the decision of the Adjudicating authority and the Commissioner (Appeals). en-us Tue, 04 Mar 2014 00:00:00 +0530 Thu, 10 Dec 2015 18:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269216 The appeal seeking correction in the Bill of Entry under Section 154 of the Customs Act, 1962, after goods clearance was dismissed. The court held that as the goods had already been cleared and the details in the Bill of Entry were undisputed, seeking re-assessment under Section 154 was not permissible. The court emphasized that Section 154 only allows for rectifying clerical errors or arithmetical mistakes in decisions or orders, and seeking re-assessment after goods clearance was considered an abuse of the legal process. The appeal was dismissed, affirming the decision of the Adjudicating authority and the Commissioner (Appeals). Case-Laws Customs Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269216