https://www.taxtmi.com/caselaws?id=45354 Rectification of an admitted clerical or arithmetical error in customs duty recovery is governed by the statutory power to correct the underlying customs decision or order. The limitation applicable to refund claims does not apply where restoration is sought because the customs authority itself identified an excess recovery caused by a calculation error, rather than because duty was alleged to have been illegally or wrongly collected. Correction of the error requires restoration of the excess amount paid to the importer. en-us Mon, 02 Sep 1996 00:00:00 +0530 Thu, 10 Sep 2026 17:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45354 Rectification of an admitted clerical or arithmetical error in customs duty recovery is governed by the statutory power to correct the underlying customs decision or order. The limitation applicable to refund claims does not apply where restoration is sought because the customs authority itself identified an excess recovery caused by a calculation error, rather than because duty was alleged to have been illegally or wrongly collected. Correction of the error requires restoration of the excess amount paid to the importer. Case-Laws Customs Mon, 02 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45354