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of <h1>Court orders amendment of bills of entry under Customs Act, stressing importance of documentary evidence</h1> <h3>Hindustan Unilever Limited Versus The Union of India and Ors.</h3> Hindustan Unilever Limited Versus The Union of India and Ors. - TMI Issues involved:1. Petitioner's application for amendment of documents under Section 149 of the Customs Act, 1962.2. Rejection of petitioner's application for amendment of bills of entry by respondent no.3.3. Interpretation of Section 149 of the Customs Act, 1962.4. Consideration of documentary evidence for amendment post clearance of goods.5. Quashing of the impugned order dated 29th October 2021 and directing respondent no.3 to permit amending the bills of entry.Detailed Analysis:Issue 1: The petitioner sought to amend 13 bills of entry under Section 149 of the Customs Act, 1962, due to errors in the GSTIN mentioned. The petitioner had erroneously provided a particular GSTIN in the bills of entry, which needed correction. The petitioner had successfully amended similar errors in other Commissionerates previously.Issue 2: Respondent no.3 rejected the petitioner's application for amendment, citing that GST Laws do not permit such post-clearance amendments under Section 149 of the Act. Despite being remanded, respondent no.3 did not consider the application as required by the provisions and rejected it on untenable grounds.Issue 3: The Court analyzed Section 149 of the Act, emphasizing the importance of considering documentary evidence that existed at the time of goods clearance for home consumption. The Court noted that the petitioner had not failed to submit the necessary evidence at the time of clearance, and there was no valid reason to deny the amendment.Issue 4: The Court quashed the impugned order dated 29th October 2021 and directed respondent no.3 to permit the amendment of the bills of entry as per Section 149 of the Act. The Court highlighted the specific details to be amended in the bills of entry and disposed of the petition accordingly.In conclusion, the judgment focused on the petitioner's right to seek amendment under Section 149 of the Customs Act, 1962, the proper consideration of documentary evidence for post-clearance amendments, and the directive to allow the necessary corrections in the bills of entry.
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