Harris And Menuk Chemicals Pvt. Ltd. Vs Assistant Commissioner Of Customs (Madras High Court)
The writ petition was filed before the Madras High Court challenging an order dated 24.02.2025 passed by the customs authority. By the impugned order, the respondent rejected the petitioner’s request for cancellation of the Out of Charge (OOC) and for amendment of the Bill of Entry under Section 149 of the Customs Act, 1962, to include a different invoice.
The petitioner had sought amendment of the Bill of Entry on the ground that an incorrect invoice number had been disclosed due to an error. The request was rejected by the respondent on the basis that the correct invoice was not submitted at the time of filing the Bill of Entry and, therefore, amendment could not be permitted under Section 149.
Before the Court, the petitioner contended that the subject invoice was very much available with it at the time of submission of the Bill of Entry, though it was not produced before the customs authorities. In support of this contention, reliance was placed on a prior decision of the Madras High Court in Hindustan Unilever Ltd. v. Union of India (2021 (377) E.L.T. 4 (Mad.)). In that decision, while interpreting the first proviso to Section 149 of the Customs Act, the Court had observed that the expression “on record” would include documents that were contemporaneous with the import and available with the importer at the relevant time. Such documents, even if not originally submitted, could be considered for deciding whether an error existed and whether amendment should be allowed.
