Bill of entry amendment under Customs law fails where supporting evidence was not in existence at clearance.

Section 149 of the Customs Act permits amendment of a bill of entry only when the supporting documentary evidence existed at the time of clearance. On the facts, the record did not satisfactorily show that proof of actual remittance and the credit note were available within that required time frame, and the correspondence relied on did not adequately establish the revised lower value. The amendment request and consequential refund claim were therefore not maintainable, and the rejection of the claim was sustained in favour of the Revenue.

---

---

Issues: Whether the bill of entry could be amended under section 149 of the Customs Act on the basis of documentary evidence to support the revised import price and consequent refund claim.

Analysis: Section 149 permits amendment of a bill of entry only where the supporting documentary evidence was in existence at the time of clearance of the goods. The record did not satisfactorily establish that the relevant evidence, including proof of the actual remittance and the credit note, was available within the required time frame. The correspondence relied upon did not adequately support the lesser value claimed.

Conclusion: The amendment and refund claim were not maintainable under section 149 of the Customs Act, and the rejection of the claim was sustained in favour of the Revenue.

---