Error in Invoice Number Does Not Bar Fresh Request for Bill of Entry Amendment: Madras HC

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 b

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