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Customs Act, 1962

Customs Act Section 154: Correction of clerical error

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 154 Explained

Correction of clerical error

XVII - MiscellaneousCURRENTCA Nikhil GuptaPublished 2026-06-14
Published analytical guide - official law remains controlling.

At a Glance

Section 154 - Correction of clerical error.

For Section 154, Verify limitation, jurisdiction, pre-deposit, service and amendment chain.

Key professional control: For Section 154 — Correction of clerical error, Verify limitation, jurisdiction, pre-deposit, service and amendment chain.

Finin2min Decode

Section 154 addresses “Correction of clerical error”. Verify limitation, jurisdiction, pre-deposit, service and amendment chain.

Read Section 154 with the delegated law and instruments that govern general matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 154 satisfy the provision-specific conditions for “Correction of clerical error”, the connected instrument and the available evidence?

Practical Example

A Customs matter invokes section 154 on “Correction of clerical error”. The working paper identifies the exact transaction, person, goods, customs station and date, then tests the section with connected Rules, Regulations, notifications, circulars and evidence.

Professional Alert

For Section 154 — Correction of clerical error, Verify limitation, jurisdiction, pre-deposit, service and amendment chain.

This page explains Section 154; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Correction of clerical error” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 154 address?

Section 154 concerns “Correction of clerical error”. Verify limitation, jurisdiction, pre-deposit, service and amendment chain.

What should be verified first for section 154?

For Section 154 — Correction of clerical error, Verify limitation, jurisdiction, pre-deposit, service and amendment chain.

Can this page replace the official wording of section 154?

No. For Section 154 — Correction of clerical error, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.