https://www.taxtmi.com/caselaws?id=441385 The Court dismissed the appeal and connected application, emphasizing that errors or omissions under Section 154 of the Customs Act should be interpreted broadly to include accidental slips. The Tribunal's decision to remand the matter for reconsideration of Customs duty was upheld, as the appellant's arguments on jurisdiction were unconvincing. The Court also clarified that amendments to Section 17 regarding self-assessment cannot be applied retroactively, reinforcing the principle of prospectivity in law. The appeal was found to lack any substantial legal question, and the Court ruled accordingly. en-us Wed, 28 Jun 2023 00:00:00 +0530 Fri, 02 Feb 2024 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441385 The Court dismissed the appeal and connected application, emphasizing that errors or omissions under Section 154 of the Customs Act should be interpreted broadly to include accidental slips. The Tribunal's decision to remand the matter for reconsideration of Customs duty was upheld, as the appellant's arguments on jurisdiction were unconvincing. The Court also clarified that amendments to Section 17 regarding self-assessment cannot be applied retroactively, reinforcing the principle of prospectivity in law. The appeal was found to lack any substantial legal question, and the Court ruled accordingly. Case-Laws Customs Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441385