Case Law Details
Valeo India Pvt Ltd Vs Commissioner of customs (CESTAT Chennai)
The case of Valeo India Pvt Ltd vs Commissioner of Customs, adjudicated by the CESTAT Chennai, revolves around the classification and subsequent amendment of Customs Tariff Heading (CTH) in Bills of Entry (BE) for imported goods. The dispute primarily concerns the authority and procedure for revising the CTH after goods have been cleared from Customs control, impacting the assessment of customs duties.
Background and Dispute:
Valeo India Pvt Ltd, the appellant, sought to amend the CTH declared in their previously filed Bills of Entry for imported goods. The Assistant Commissioner rejected this request, citing that once an order of assessment (self-assessment in this case) is passed, any modification can only be made through appeal or rectification of clerical errors under Section 154 of the Customs Act, 1962. The appellant argued that Section 149 of the Customs Act allows for amendment of BE to correct classification errors, hence justifying their request.
Key Points of Contention:
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