https://www.taxtmi.com/caselaws?id=368000 The court held that clerical errors made by the importer on import documents can be corrected under Section 154 of the Customs Act, 1962. The importer was allowed to seek amendments in the Bills of Entry, and the right to correct errors was not affected by previous judgments. The court affirmed that reassessment of provisionally assessed Bills of Entry is permissible under the law, and corrections can be made to return excess duty paid by the importer. The appeal against the CESTAT's decision was dismissed, confirming the importer's entitlement to a refund of excess duty due to clerical errors. en-us Sat, 11 Aug 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368000 The court held that clerical errors made by the importer on import documents can be corrected under Section 154 of the Customs Act, 1962. The importer was allowed to seek amendments in the Bills of Entry, and the right to correct errors was not affected by previous judgments. The court affirmed that reassessment of provisionally assessed Bills of Entry is permissible under the law, and corrections can be made to return excess duty paid by the importer. The appeal against the CESTAT's decision was dismissed, confirming the importer's entitlement to a refund of excess duty due to clerical errors. Case-Laws Customs Sat, 11 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368000