https://www.taxtmi.com/caselaws?id=336864 An apparent discrepancy in a customs order was treated as a correctable error where the findings already established breach of exemption conditions and clandestine removal of capital goods from bonded premises. The operative part had omitted penalty under the proper customs provision and wrongly referred to the interest provision, even though the findings supported both penalty and interest. The appellate forum may align the operative portion with the substantive findings and enforce liability accordingly. The result was liability to penalty equal to the customs duty and interest under the correct customs interest provision. en-us Tue, 13 Dec 2016 00:00:00 +0530 Fri, 09 Sep 2022 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336864 An apparent discrepancy in a customs order was treated as a correctable error where the findings already established breach of exemption conditions and clandestine removal of capital goods from bonded premises. The operative part had omitted penalty under the proper customs provision and wrongly referred to the interest provision, even though the findings supported both penalty and interest. The appellate forum may align the operative portion with the substantive findings and enforce liability accordingly. The result was liability to penalty equal to the customs duty and interest under the correct customs interest provision. Case-Laws Customs Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336864