https://www.taxtmi.com/caselaws?id=785856 Rectification of incorrect unit prices in bills of entry arising from inadvertent typographical errors falls within the scope of customs rectification remedies and warrants consideration of available documentary proof. The administrative authority must examine the petitioners' submissions on cancellation of out-of-charge, recall and re-assessment of bills of entry, afford an opportunity of hearing, and take a fresh decision. The impugned communication was set aside and the matter remitted to the Deputy Commissioner to reconsider amendment of unit price and related pleas expeditiously, with a directive to decide within six weeks. en-us Mon, 19 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785856 Rectification of incorrect unit prices in bills of entry arising from inadvertent typographical errors falls within the scope of customs rectification remedies and warrants consideration of available documentary proof. The administrative authority must examine the petitioners' submissions on cancellation of out-of-charge, recall and re-assessment of bills of entry, afford an opportunity of hearing, and take a fresh decision. The impugned communication was set aside and the matter remitted to the Deputy Commissioner to reconsider amendment of unit price and related pleas expeditiously, with a directive to decide within six weeks. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785856