https://www.taxtmi.com/caselaws?id=44236 Customs assessment may be corrected under Section 154 where the recorded duty reflects an error arising from an accidental slip or omission, including failure to apply the prevailing rate of duty. The relevant date for determining the applicable customs duty rate is the date the vessel enters inwards, not the date of presentation of the bill of entry. Section 28, which addresses short levy in a different context, is not the proper provision for correcting this kind of assessment mistake. The customs authorities' correction was therefore valid and the challenge failed in favour of the Revenue. en-us Wed, 29 Nov 1995 00:00:00 +0530 Fri, 25 Jun 2010 10:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44236 Customs assessment may be corrected under Section 154 where the recorded duty reflects an error arising from an accidental slip or omission, including failure to apply the prevailing rate of duty. The relevant date for determining the applicable customs duty rate is the date the vessel enters inwards, not the date of presentation of the bill of entry. Section 28, which addresses short levy in a different context, is not the proper provision for correcting this kind of assessment mistake. The customs authorities' correction was therefore valid and the challenge failed in favour of the Revenue. Case-Laws Customs Wed, 29 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44236