Bharti Airtel Ltd Vs Principal Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that rejecting request for amendment of declared value in bill of entry (BOE) without awaiting outcome of DRI investigation not justified. Accordingly, order set aside and matter remanded back to adjudication authority.
Facts- The appellant had imported Telecom equipment from overseas supplier and as per the purchase order placed by the appellant, the unit price of the goods is 6299 USD and appellant placed order for 10 units. However, the appellant contends that at the time of supply, the overseas supplier had inadvertently mentioned total price as 629900 USD in place of 62990 USD. Since, DRI had booked a case regarding the valuation of such goods, goods were provisionally assessed and were cleared on payment of Customs duty of Rs. 61,94,341.70/-by considering the invoice value as 629900 USD.
Thereafter, on realising the mistake, appellant had made a request for amendment of the Bill of Entry No. dated 24.01.2006 on 15.07.2010, after a lapse of about four and half years and the same was rejected by the Adjudication Authority on the ground that request for amendment amounts to amendment of major parameters of bill of entry, which has bearing on the Revenue. Adjudication Authority also observed that investigation on the issue of valuation unearthed by the DRI is still pending, hence the request cannot be considered. Commissioner (A) dismissed the appeal. Being aggrieved, the present appeal is filed.
