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Customs - Highlights / Catch Notes

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Interpretation of statute - Power of refund authority to rectify ...


Refund Authority Can Correct Importer Errors u/s 154 of Customs Act, 1962; Clerical Mistakes Addressed Suo Motu.

April 8, 2019

Case Laws     Customs     HC

Interpretation of statute - Power of refund authority to rectify error committed by the importer - Section 154 of the Customs Act, 1962 - clerical error or arithmetical error could be rectified suo motu u/s 154

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