2008 (6) TMI 453 - AT - Customs

Customs Act Section 149: Importers' Right to Post-Clearance Amendments and Refund Claims

The appeals were allowed by way of remand, emphasizing the significance of Section 149 of the Customs Act, 1962 in enabling post-clearance amendments and ... Refund - Amendment of bill of entry after clearance of goods Issues involved: The judgment involves the issue of refund claims under Section 27 of the Customs Act, 1962 and the applicability of Section 149 of the Customs Act, 1962 for amending the bill of entry post-clearance.Summary:Issue 1: Refund claims under Section 27 of the Customs Act, 1962The appellants imported consignments of 'Tami flu' capsules and 'Tarceva Lacquered' tablets, paying duty based on the MRP. Refund claims were filed due to revised MRP and EDI system errors. The claims were rejected citing the need for a challenge through appeal to the assessment orders. However, the Tribunal held that Section 149 of the Customs Act, 1962 allows importers to amend bill of entry post-clearance based on existing documents. The appellants were directed to approach the department for re-assessment and consequent refund, if eligible, subject to unjust enrichment test.Issue 2: Applicability of Section 149 of the Customs Act, 1962The Tribunal found that the rate for 'Tami flu' capsules was fixed by the Government before import, justifying the refund claim. Additionally, the appellants were misinformed by customs authorities regarding the availability of assessment on MRP basis, leading to duty payment without abatement. Relying on precedents, the Tribunal emphasized that importers can seek re-assessment under Section 149 for potential refunds, subject to unjust enrichment verification. The case was remitted to the adjudicating authority for further proceedings.In conclusion, the appeals were allowed by way of remand, highlighting the importance of Section 149 of the Customs Act, 1962 in facilitating post-clearance amendments and refund claims for importers.