Post-clearance reassessment of bills of entry is impermissible; amendment under the Customs Act must be tested on existing documents.

Post-clearance reassessment of bills of entry was held impermissible where duty liability had already been determined on assessment, and the appraising authority's reassessment with Assistant Commissioner approval was contrary to law. The proper route was consideration of amendment under Section 149 of the Customs Act, which permits post-clearance amendment only on the basis of documents existing at the time of clearance. Section 154, dealing with clerical correction, did not justify the impugned reassessment. The matter was remanded to the original authority for fresh consideration of amendment in light of the governing legal position, and the Revenue's appeal succeeded.

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Issues: Whether re-assessment of the bills of entry after clearance was permissible, and whether amendment of the bills of entry could be considered under the Customs Act.

Analysis: The duty liability had already been determined on assessment, and re-assessment by the appraising authority with approval of the Assistant Commissioner was held to be contrary to law. The permissible course was not re-assessment, but consideration of amendment under Section 149 of the Customs Act, which allows post-clearance amendment on the basis of documents in existence at the time of clearance. Section 154 of the Customs Act, dealing with clerical correction, did not validate the impugned re-assessment. The matter therefore required fresh consideration by the original authority on the question of amendment in the light of the governing legal position.

Conclusion: The appeal by the Revenue succeeded and the impugned orders were set aside with remand for fresh decision on amendment of the bills of entry.

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