Reassess Customs Duty on Bills of Entry- HC directs Custom Authorities

Dimension Data India Private Ltd. Vs Commissioner of Customs And Anr. (Bombay High Court) The expression “mistake” appearing in section 154 of the Customs Act may be defined as something done unintendedly or through inadvertence. The section itself says that the error in any decision or order should be due to any accidental slip or omission. Moreover, it can be a mistake of law or a mistake of fact. In all cases it need not be an arithmetical error alone. It may connote errors which can be discerned upon due verifcation. Having said so, we may also indicate that power to amend documents av...