https://www.taxtmi.com/caselaws?id=793021 Amendment of bills of entry and correction of an inadvertent classification error may be pursued under Sections 149 and 154 of the Customs Act on the basis of documentary evidence already in existence at the time of clearance, without treating an appeal under Section 128 as the exclusive route. Self-assessment remains an assessment, but correction of a mistaken classification is not confined to appellate remedy and may be achieved through the statutory amendment mechanism where the error is clerical, arithmetical, or arises from accidental slip or omission. The refusal to process the amendment solely because no appeal had been filed was therefore unsustainable. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793021 Amendment of bills of entry and correction of an inadvertent classification error may be pursued under Sections 149 and 154 of the Customs Act on the basis of documentary evidence already in existence at the time of clearance, without treating an appeal under Section 128 as the exclusive route. Self-assessment remains an assessment, but correction of a mistaken classification is not confined to appellate remedy and may be achieved through the statutory amendment mechanism where the error is clerical, arithmetical, or arises from accidental slip or omission. The refusal to process the amendment solely because no appeal had been filed was therefore unsustainable. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793021