Improper Bill of Entry assessment

[Asked by Guest]

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

[YAGAY and SUN]

You may take up this matter with Jurisdictional Commissioner of Customs to show your bona fide and willingness to pay the Customs Duties along with interest and 1% penalty. The customs department can issue a SCN for extended period of time i.e. 5 years. Therefore, if this matter has not been sorted out as yet, then, in our view you must got it sorted out in harmonious way.

AI Summary

Customs duty reassessment arises when consolidated shipments are entered on one bill, creating outstanding payment liability and enforcement risk.
Engage the Jurisdictional Commissioner to demonstrate bona fide willingness to regularise the liability by offering to pay customs duty with applicable interest and a nominal penalty, noting that authorities may issue a Show Cause Notice under the extended period of assessment for the consolidated shipment entered on a single Bill of Entry.