The Commissioner may,
in a case in which the Commissioner considers that the circumstances so
require, permit a clerical error in an instrument that effects or evidences a
dutiable transaction to be corrected before the transaction is duty endorsed.
Note for this section:
The following are
examples of clerical errors in an instrument that effects or evidences a
dutiable transaction —
(a) an
accidental misdescription of property;
(b) an
accidental misdescription of a party to the transaction.