By mistake goods cleared mentioning wrong classification on a self assessed bill of entry whereby paid extra duty

[Asked by Guest]

Due to mistake consignment was cleared -self assessed bill of entry under a wrong classification, claiming benefit of notification. Goods were also examined and duty was paid ( which was more than the actual duty payable).Subsequently , on receipt of the document from overseas manufacturer supplier, correct and actual classification has come to knowledge.

How to get re- assessment done on the basis of documentary evidence of correct classification?

any appeal to be preferred?

any supporting case law on this issue?

kindly give valued opinion so that correct remedy action is initiated.

thanks

[KASTURI SETHI]

Apply for refund under Section 27 of the Customs Act, 1962 before the expiry of one year. Application should be addressed to the A.C./ D.C. Customs.

[Ganeshan Kalyani]

Sir in addition to the views submitted by Sri Kasturi Sir , the possibility of adjusting the excess paid duty against future liability should also be explored. Thanks.

The goods cleared on self assessment against BE is an appeal lie order CBEC vide Circular 24/2004-Cus has instructed that with filing appeal against the assessment done on BE refund cannot be filed. Appeal to be preferred for review of the classification .However no case law on this is available to give force on appeal

[Ganeshan Kalyani]

Sir, adjustment of excess.paid duty is not possible. Refund should be applied as per section 27 of the Customs Act. Thanks.

AI Summary

Customs refund claims require timely Section 27 application; appeal against self-assessment can affect available remedy.
Goods cleared on a self-assessed bill of entry were misclassified and excess duty paid; the correct classification later became known from supplier documents. The principal remedial route is to apply for a refund under Section 27 of the Customs Act within one year to the Assistant/Deputy Commissioner of Customs. Filing an appeal against the self-assessment may affect refund availability, and adjustment against future liability was suggested but later doubted. No case law was provided.