Rectification of customs bill of entry unit price errors remitted for reconsideration and hearing; communication set aside.

Rectification of incorrect unit prices in bills of entry arising from inadvertent typographical errors falls within the scope of customs rectification remedies and warrants consideration of available documentary proof. The administrative authority must examine the petitioners' submissions on cancellation of out-of-charge, recall and re-assessment of bills of entry, afford an opportunity of hearing, and take a fresh decision. The impugned communication was set aside and the matter remitted to the Deputy Commissioner to reconsider amendment of unit price and related pleas expeditiously, with a directive to decide within six weeks.

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Issues: Whether the Deputy Commissioner erred in refusing the application for cancellation of out of charge and recall and re-assessment of the bill of entry to correct the unit price under Section 149 read with Section 154 of the Customs Act.

Analysis: The petitioner's application asserted an inadvertent typographical error in the commercial documents and invoices producing an incorrect unit price, and sought correction and re-assessment. The departmental communication refused the request solely by reference to a Supreme Court decision and a standing order, without addressing the petitioner's documentary evidence and pleas. The matter therefore required examination of the petitioner's submitted documents, consideration of whether the error was bona fide, and an opportunity of hearing before a conclusive decision under the cited statutory provisions could be rendered.

Conclusion: The impugned communication is set aside and the matter is remanded to the Deputy Commissioner of Customs, Group III/JNCH, to examine the petitioner's application for cancellation of out of charge and recall and re-assessment of the bill of entry, consider all relevant documents and pleas, grant an opportunity of hearing to the petitioner, and pass a reasoned decision expeditiously and within six weeks from presentation of this order.

Ratio Decidendi: Where a statutory application for rectification or re-assessment under Sections 149 and 154 of the Customs Act raises a bona fide clerical error supported by documents, the adjudicating authority must examine the materials, afford an opportunity of hearing and decide on the merits rather than rejecting the application solely by reference to precedent or administrative instruction.

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