https://www.taxtmi.com/caselaws?id=46266 The court allowed the writ petition filed by a public limited company seeking rectification and refund of excess customs duty paid due to a clerical error in the declared value of imported machinery. The court held that Section 154 of the Customs Act does not cover errors made by the importer. It also noted that the petition was not barred by limitation as the State should not unjustly enrich itself at the importer's expense. The court directed the respondents to consider the matter on merit and issued a writ of mandamus for appropriate action, emphasizing fairness and rectification of genuine mistakes. en-us Sat, 21 Dec 2002 00:00:00 +0530 Fri, 16 Jul 2010 17:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46266 The court allowed the writ petition filed by a public limited company seeking rectification and refund of excess customs duty paid due to a clerical error in the declared value of imported machinery. The court held that Section 154 of the Customs Act does not cover errors made by the importer. It also noted that the petition was not barred by limitation as the State should not unjustly enrich itself at the importer's expense. The court directed the respondents to consider the matter on merit and issued a writ of mandamus for appropriate action, emphasizing fairness and rectification of genuine mistakes. Case-Laws Customs Sat, 21 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46266