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of <h1>Customs Department's Amendment Upheld Post Goods Clearance</h1> The court upheld the Customs Department's amendment to the bill of entry post goods clearance, based on a prior assessment determining the accurate year ... Bill of entry - The prayer sought for in this writ petition is to declare that the amendment carried out by respondent in bill of entry after clearing the goods from the custody of the petitioner is illegal. Car imported and year of manufacture made based on adjudication order. Held that - finding in adjudication based on information furnished by manufacturer. Adjudication order attained finality and amendment made cannot be faulted. Plea that amendment carried out without material or enquiry rejected. Issues:Challenge to amendment in bill of entry after goods clearance.Analysis:The petitioner sought a declaration that the respondent's amendment to the bill of entry after goods clearance was illegal. The bill of entry was filed for a Toyota Land Cruiser car, and discrepancies were found regarding the chassis number and year of manufacture. The customs department discovered that the chassis number had been tampered with, and the actual year of manufacture was different from what was declared. The vehicle was seized, and after assessment, it was determined to be a 2003 model. The petitioner was allowed to redeem the car upon payment of fines. The petitioner's appeal against this decision was not disclosed. Subsequently, the Customs Department amended the bill of entry to reflect the correct year of manufacture based on the findings of the earlier assessment. The court held that since the earlier assessment had become final, the amendment to the bill of entry was justified. The petitioner's claim that the amendment was made without proper material or inquiry was rejected, and the writ petition was dismissed.In conclusion, the court upheld the amendment to the bill of entry made by the Customs Department after the goods were cleared based on the earlier assessment that determined the correct year of manufacture of the vehicle. The court found that the amendment was justified as it was based on information provided by relevant authorities and that the petitioner failed to establish any grounds for interference. Thus, the writ petition challenging the amendment was dismissed.
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