Typographical Error in Bills of Entry: Custom duty leviable on actual goods imported

Huber + Sunher Electronics Pvt. Ltd Vs Principal Commissioner of Customs (CESTAT Delhi)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi has exonerated Huber + Sunher Electronics Pvt. Ltd. from a hefty penalty imposed by the Principal Commissioner of Customs. The case revolved around a typographical error in the Bills of Entry regarding the amperage of Internal Remote Electrical Tilt (iRET) switches. This ruling highlights the importance of accurate documentation and the potential consequences of minor errors in import documentation.Please become a Premium member. If you are already a Premium member, login here to access the full content.