Case Law Details
Surya Roshni Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT held that Section 149 of the Customs Act, 1962 provides for making amendment to the Bill of Entry. As per the same, the Bill of Entry could have been modified by the Revenue authorities to correct the clerical error made by the appellant under self-assessment or in assessment by the Revenue. The said Bill of Entry was filed on the basis of commercial invoice indicating number of quantity as 2760 pieces of Backlit LED Panel, whereas on the Bill of Entry the total quantity has been mentioned as 5520 pieces. The error is evident as the invoice number is also matching. These errors can be considered for making amendment as provided for under Section 149.
FULL TEXT OF THE CESTAT MUMBAI ORDER
This appeal is directed against Order-in-Appeal No. 502 (Gr.II)/2021(JNCH)/Appeals dated 22.06.2021 passed by the Commissioner of Customs (Appeals), JNCH, Mumbai-II, by which the Commissioner (Appeals) has observed as follows:-
“6. Further, whenever mistakes are noticed after submission of documents, amendments to the B/Entry is carried out with the approval of Deputy/Assistant Commissioner. The request for amendment may be submitted with the supporting documents. As per Section 149 of the Customs Act, 1962, ‘no amendment of a bill of entry or a shipping bill or bill of export shall be authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. So, the law allows amendment to a B/E or S/Bill even after the clearance of goods but only on the basis of documents that existed at the time of the clearance of goods. Had the importer or his CHA been cautious, they would have been able to carry out the correction at this stage itself. But they have chosen not to do so for the reasons best known to them.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
