https://www.taxtmi.com/caselaws?id=183128 Section 154 of the Customs Act, 1962 permits correction only of clerical or arithmetical mistakes, or errors arising from accidental slip or omission, to make an order reflect the authority's real intention. Applying that principle, the omitted finding against the respondent and the penalty were treated as a patent omission, not a conscious exoneration, because the adjudication had already been initiated against the respondent, notice had been served, and the record showed his involvement and statement. The addendum merely supplied the missing operative reference and penalty to align the original order with the intended adjudication and was therefore valid. en-us Tue, 28 Jan 1997 00:00:00 +0530 Mon, 30 May 2016 15:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183128 Section 154 of the Customs Act, 1962 permits correction only of clerical or arithmetical mistakes, or errors arising from accidental slip or omission, to make an order reflect the authority's real intention. Applying that principle, the omitted finding against the respondent and the penalty were treated as a patent omission, not a conscious exoneration, because the adjudication had already been initiated against the respondent, notice had been served, and the record showed his involvement and statement. The addendum merely supplied the missing operative reference and penalty to align the original order with the intended adjudication and was therefore valid. Case-Laws Customs Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183128