Petitioner seeks reassessment of customs duty by correcting CTH error u/s 154 to claim a refund.

Inadvertent mistake in self-assessed Bills of Entry - Seeking Direction to the respondents to reassess the customs duty - Correction of Customs Tarrif Heading (CTH) - section 154 permits correction of any clerical or arithmetical mistakes in any decision or order or of errors arising therein due to any incidental slip or omission. Such correction may be made at any time. - Entry by correcting the customs tariff head of the goods which would then facilitate the petitioner to seek a claim for refund. - The petitioner has made out a case for issuance of a direction to the respondents for correction of the mistake or error in classification of the goods from CTH '85176990' to '85176930' and thereby for amendment of the Bills of Entry. - HC .....

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