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    <title>By mistake goods cleared mentioning wrong classification on a self assessed bill of entry whereby paid extra duty</title>
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    <description>Goods cleared on a self-assessed bill of entry were misclassified and excess duty paid; the correct classification later became known from supplier documents. The principal remedial route is to apply for a refund under Section 27 of the Customs Act within one year to the Assistant/Deputy Commissioner of Customs. Filing an appeal against the self-assessment may affect refund availability, and adjustment against future liability was suggested but later doubted. No case law was provided.</description>
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      <description>Goods cleared on a self-assessed bill of entry were misclassified and excess duty paid; the correct classification later became known from supplier documents. The principal remedial route is to apply for a refund under Section 27 of the Customs Act within one year to the Assistant/Deputy Commissioner of Customs. Filing an appeal against the self-assessment may affect refund availability, and adjustment against future liability was suggested but later doubted. No case law was provided.</description>
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