Bill of Entry amendment under Section 149 is permissible when supported by existing documents and no further verification is needed.

Section 149 of the Customs Act permits amendment of Bills of Entry after clearance where the request is supported by documentary evidence already in existence at the relevant time. Reclassification of imported goods and consequent reassessment of CVD was found permissible because the amendment did not require verification of the goods or depend on any subsequent document. A refusal based only on the possibility of re-quantification of duty was not a valid ground to deny a statutory amendment facility. The amendment was therefore held permissible and the proper officer was directed to allow it.

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Issues: Whether amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 could be permitted for reclassification of the imported goods and consequent reassessment of CVD on the basis of documents already in existence at the time of clearance.

Analysis: Section 149 permits the proper officer to authorise amendment of a document after presentation, and after clearance of goods such amendment is permissible if supported by documentary evidence that existed at the relevant time. The requested amendment did not require verification of the goods and did not depend on any subsequent document. The refusal below rested only on the ground that amendment would lead to re-quantification of duty, which was not a valid reason to deny a facility specifically contemplated by the statute. The facts were held to fall within the scope of Section 149.

Conclusion: The amendment to the Bills of Entry was held to be permissible under Section 149, and the proper officer was directed to allow the amendment.

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