Customs Act, 1962 › Chapter XVII — Miscellaneous

Section 154. Correction of clerical errors etc

Customs Act, 1962

Bare Act

Correction of clerical errors, etc. — Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be.

Judgments on Section 154

  • Jaina Marketing And Associates vs Union Of India And Ors — Delhi High Court, 30 Mar 2026. Where duty that was never payable is refunded after prolonged departmental delay in re-assessment and refund, interest at the statutory rate is payable from the date of the importer's first re-assessment application to…
  • Yash Pakka Limited vs Lucknow Prev — CESTAT, 14 Feb 2024. Under Section 149 of the Customs Act, 1962, a shipping bill may be amended or converted even after export if supported by documentary evidence in existence at the time of export, and a circular's self-imposed time limit…
  • M/S.N.C.Alexender vs The Commissioner Of Customs — Madras High Court, 9 Jun 2022. Show cause notices and adjudication orders issued by DRI officers are valid because they are appointed as 'Officers of Customs' under Section 4 of the Customs Act, 1962, and Section 97 of the Finance Act, 2022…
  • M/S Louis Dreyfus Company India Pvt. Ltd vs Union Of India — Gujarat High Court, 20 Aug 2026. An exporter who ships sugar under the restricted export policy with the specific permission of, and conditions prescribed by, the Directorate of Sugar cannot be denied the RoDTEP rebate, since the basic objective of the…
  • Ms Yash Pakka Limited vs C.C. Lucknow — CESTAT, 23 Aug 2023. A request under Section 149 of the Customs Act, 1962 for conversion of free shipping bills into drawback shipping bills cannot be rejected without affording the exporter an opportunity of hearing — an order passed…
  • Jindal Drugs P Ltd vs Commissioner Of Customs -Nhava Sheva -… — CESTAT, 15 Dec 2022. A request to amend a shipping bill under section 149 of the Customs Act, 1962 should be permitted unless established evidence exists that the goods were not in conformity with the details furnished in the shipping bill,…
  • M/S Air India Ltd vs Commissioner Of Customs (Export), Acc, Mumbai — CESTAT, 22 Dec 2015. Conversion of a free shipping bill into a drawback shipping bill is permissible under Section 149 of the Customs Act, 1962, subject to establishment of the identity of the exported goods with the imported goods to the…
  • Adani Enterprises Limited And Anr vs Union Of India And Ors — Bombay High Court, 17 Oct 2019. A Letter of Rogatory under Section 166-A Cr.P.C. can be issued only in aid of an investigation validly commenced under Chapter XII of the Cr.P.C.; where the alleged customs offence is non-cognizable under Section 104(5)…