TaxTMI 
TaxTMI 
2024 (3) TMI 84
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....(the Act) for amendment of the Bill of Entry was rejected. 2. The appellant herein are engaged in the manufacture of Tableware, Crockery etc. and are registered with the GST authorities. One of the raw material is Calcium Phosphate which the appellant had been regularly importing. The appellant had imported four consignments of Calcium Phosphate under Bill of Entry No. 6174489 dated 21.12.2019, 6352795 dated 04.01.2020, 6634377 dated 25.01.2020, 6531619 dated 18.01.2020 classifying under Chapter 25 which were cleared by the Customs Authorities. The Customs (Preventive) conducted the search operation on 26.11.2020 at the premises of the appellant where they recorded statement of Shri Dinesh Chand Agarwal, Director of the appellant company w....
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....llant filed the bill of entries under chapter 25. He further submitted that since the differential duty as well as interest and penalty has been deposited manually by challan dated 4.12.2020, so the same is not reflecting online and therefore if the bill of entries are amended, they would be able to get the IGST credit. The case of the appellant is that they have been classifying their goods prior to the import in question and even thereafter under Chapter 28 and there was no mala fide intention on their part. 4. The learned Authorized Representative for the Revenue referring to Para 7 of Chapter 3 of Customs Manual, 2018 pointed out that it is only in case of bonafide mistakes that rectification by way of amendment to the bill of entry ca....
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....amendment to the Bill of Entry with the approval of Deputy/Assistant Commissioner. Levy of Fees (Customs Documents) Amendment Regulations, 2017, issued vide Notification No. 36/2017-Customs (N.T.) dated 11.04.2017, provides a number of amendments which can be allowed on payment of amount mentioned therein." 7. The provisions of section 149 of the Act had been the subject matter of consideration in various decisions and it has been consistently held that amendment of the bill of entry is permissible under section 149 of the Customs Act even after the goods have been cleared for home consumption provided the said amendment is based on documentary evidence which was in existence at the time when the goods were cleared. The Bombay High Court ....
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....t reassessment upon amendment of the Bills of Entry by correcting the customs tariff head of the goods which would then facilitate the petitioner to seek a claim for refund. This distinction though subtle is crucial to distinguish the case of the petitioner from the one which was adjudicated by the Supreme Court and by this Court. 25. Grievance of the petitioner is not on the merit of the self-assessment as the petitioner is aggrieved by the failure on the part of the respondents to carry out amendment in the Bills of Entry by replacing the incorrect CTH by the correct one namely by replacing CTH "8517 69 90" with "8517 69 30" which was declared inadvertently by the petitioner at the time of fling the Bills of Entry. This request of the p....
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....f bonafide mistake as provided in the Customs Manual. I do not find any valid reason to reject the application for amendment of Bill of Entries and refere to the short order passed by the High Court of Delhi in Mohit Overseas Vs. Commissioner of Customs - 2016 (335) ELT 18 (Del.) observing that : "3. We have heard the learned counsel for the parties. We are of the view that what the petitioner is seeking is an amendment of the Bill of Entry which is permissible under Section 149 of the Customs Act, 1962 even after the goods have been cleared for home consumption provided the said amendment is based on documentary evidence which was in existence at the time when the goods were cleared. According to the learned counsel for the petitioner, t....
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....une 2012. A careful perusal of Section 149 of the Act shows that firstly, it provides no period of limitation for filing of an application for amendment of relevant documents in order to seek rebate or any other benefit. Secondly, it does not provide for any reasons that may enable an exporter to claim amendments in the shipping documents. Thirdly, the proposed amendment in the shipping bills can be allowed by the Proper Officer subject to the only rider that same is based on documentary evidence that must be shown to be in existence at the time the goods were exported." 11. In the circumstances, it would well be considered as a mistake which has been rectified at the first available opportunity and therefore there is no error in allowing....