https://www.taxtmi.com/caselaws?id=403450 Bombay HC directed customs authorities to correct inadvertent classification error in Bills of Entry for imported Cisco routers from CTH 85176990 to 85176930. Petitioner sought amendment rather than refund based on self-assessment. Court held that correction of clerical mistakes in customs tariff heading falls under sections 149 and 154 of Customs Act, not requiring appeal process. Customs authorities have power to verify self-assessments and make corrections for mis-classification leading to incorrect duty levy. Consequential re-assessment under section 17(4) would follow amendment. Petition allowed directing respondents to correct the classification error. en-us Mon, 18 Jan 2021 00:00:00 +0530 Sat, 31 May 2025 10:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403450 Bombay HC directed customs authorities to correct inadvertent classification error in Bills of Entry for imported Cisco routers from CTH 85176990 to 85176930. Petitioner sought amendment rather than refund based on self-assessment. Court held that correction of clerical mistakes in customs tariff heading falls under sections 149 and 154 of Customs Act, not requiring appeal process. Customs authorities have power to verify self-assessments and make corrections for mis-classification leading to incorrect duty levy. Consequential re-assessment under section 17(4) would follow amendment. Petition allowed directing respondents to correct the classification error. Case-Laws Customs Mon, 18 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403450