Bill of entry declarations bind importers, and post-clearance amendment is barred once goods leave customs charge.

A declarant is bound by the description given in the bill of entry, and a later claim that no electric motors were imported could not prevail against the contemporaneous declaration describing the goods as gear boxes complete with A.C. electric motors. If the declaration was erroneous, correction had to be sought while the goods remained available for customs verification; amendment under Section 149 of the Customs Act, 1962 is not permissible after the goods have gone out of customs charge. The refund claim therefore failed and the appeal was rejected.

---

---

Issues: Whether refund of countervailing duty could be granted on the plea that no electric motors were imported, despite the appellants' own declaration in the bill of entry describing the goods as gear boxes complete with A.C. electric motors, and whether the bill of entry could be amended after the goods had gone out of customs charge.

Analysis: The declared description in the bill of entry specifically referred to gear boxes complete with A.C. electric motors, and this contemporaneous declaration negatived the later claim that no motors had been imported. The proper course, if the declaration was erroneous, was to seek correction while the goods were still available for customs verification. Section 149 of the Customs Act, 1962 bars amendment of the bill of entry after the goods have gone out of customs charge.

Conclusion: The refund claim failed, and the appeal was rejected.

Ratio Decidendi: A party is bound by its declaration in the bill of entry, and amendment under Section 149 of the Customs Act, 1962 is not permissible after the goods have gone out of customs charge.

---