Bill of Entry can be modified to correct clerical error in Quantity

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 mentio

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