https://www.taxtmi.com/caselaws?id=50988 Rectification power confined to clerical or accidental errors cannot be used to substitute the substantive basis or the person against whom a penalty is imposed, so a corrigendum doing so is unsustainable. Import under an actual user condition may attract customs consequences when the condition is breached, but any valuation enhancement must rest on proper contemporaneous evidence and full consideration of the documents relied upon by the importer. Confiscation may be maintained on the existing record, yet the penalty quantum cannot stand where correct valuation has not been freshly determined; the matter must be reconsidered on a fuller evidentiary record. en-us Mon, 15 Jan 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50988 Rectification power confined to clerical or accidental errors cannot be used to substitute the substantive basis or the person against whom a penalty is imposed, so a corrigendum doing so is unsustainable. Import under an actual user condition may attract customs consequences when the condition is breached, but any valuation enhancement must rest on proper contemporaneous evidence and full consideration of the documents relied upon by the importer. Confiscation may be maintained on the existing record, yet the penalty quantum cannot stand where correct valuation has not been freshly determined; the matter must be reconsidered on a fuller evidentiary record. Case-Laws Customs Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50988