Clerical Error in filling Bill of Entry does not attract Penalty and Confiscation under Customs Act: CESTAT [Read Order]

Clerical Error - Bill of Entry - Penalty - Customs Act - CESTAT - Taxscan

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has held that Clerical error in filling the Bill of Entry does not attract penalty and confiscation under Customs Act. The appellant, M/s Ceramic Tableware Pvt. Limited is a manufacturer of ceramic tableware and a regular importer of their inputs – ‘calcium…

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CESTAT vs Commissioner of Customs

Counsel for Appellant:   Sh. Bipin Garg

Counsel for Respondent:   Ms. Tamanna Alam


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