Improper Bill of Entry assessment

[JAYANTA BANDYOPADHYAY]

In 2016, foreign suppliers had effected 2 separate POs related shipment together and all messed up by filing a single Bill of Entry taking one supply. But due to clubbed packing both the items passed thru' customs and consumed. Now it is unearthed. Reopening Bill of Entry after 3 years will definitely cause a cognizable offence with penal proceedings. How to fix this as payment against one supply remains outstanding in absence of corresponding Bill of Entry. Kindly guide

AI Summary

Supplier Error in 2016: Combined Shipment Risks Penalty; Advises Duty Payment & 1% Penalty to Avoid Proceedings In 2016, a foreign supplier combined two separate purchase orders into a single shipment, mistakenly filing one Bill of Entry for both. This error was discovered after three years, posing a risk of penal proceedings if the Bill of Entry is reopened. Payment for one supply remains pending due to the missing Bill of Entry. It is advised to approach the Jurisdictional Commissioner of Customs to demonstrate good faith by offering to pay the duties, interest, and a 1% penalty. The customs department can issue a Show Cause Notice for up to five years, so resolving this amicably is recommended.