TaxTMI 
TaxTMI 
2024 (8) TMI 1062
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....ppellant had imported Telecom equipment from overseas supplier and as per the purchase order placed by the appellant, the unit price of the goods is 6299 USD and appellant placed order for 10 units. However, the appellant contends that at the time of supply, the overseas supplier had inadvertently mentioned total price as 629900 USD in place of 62990 USD. Since, DRI had booked a case regarding the valuation of such goods, goods were provisionally assessed and were cleared on payment of Customs duty of Rs. 61,94,341.70/- by considering the invoice value as 629900 USD. 3. Thereafter, on realising the mistake, appellant had made a request for amendment of the Bill of Entry No. dated 24.01.2006 on 15.07.2010, after a lapse of about four and ha....
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....ony India Pvt. Ltd. Vs. UOI - 2022 (379) E.L.T. 588 (Telangana), iii. Volvo India Pvt. Ltd. Vs. Commissioner of Customs, Chennai 2009 (245) ELT 472 (Tri - Chennai), iv. Principal Commissioner of Customs, New Delhi Vs. Lava International Limited - 2023 (93) TMI 25 - CESTAT New Delhi. 5. Learned Advocate further submits that in the matter of M/s. Volvo India Pvt., Ltd. Vs. Commissioner of Customs, Chennai (Supra), the Tribunal held that:- 4.1 Section 154 of the Act reads as follows : "SECTION 154. Correction of clerical errors, etc. - Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or ....
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....nion of India reported in 2002(143) E.L.T. 299 (Del.), where it is held that if payment of excess duty owing to calculation mistake committed by importers on account of faulty functioning of computer, importer is guilty of negligence. 8. Learned Authorised Representative (AR) further relies on the decision of the Tribunal in the matter of Auto Tech Industries India Pvt Ltd. Vs. Commr. of Cus. Chennai-IV reported in 2022 (380) ELT 364 (Tri.-Chennai). wherein it is held that; "40. Reverting to the case on hand, although no limitation has been prescribed in Section 149, an assessee cannot be permitted to take undue advantage. The remedy of amendment under Section 149 should be sought within a reasonable time. We have already expressed our v....
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.... The Commissioner of Customs (Appeals) in the Final Order No. 20920 of 2023 dated 08.09.2023, wherein this Tribunal held that; "12. In the present case, first of all, no documents existed at the time of assessment and the documents produced for amendment were not available at the time of assessment, these surfaced at much later date. The goods were not examined and the invoice produced by the appellant at the time of import had no factual errors and therefore to change the value of the imported goods based on an amended purchase order and revised invoice will not be a simplicitor amendment envisaged under Section 149. Moreover, the Commissioner (A) has clearly observed that there is no evidence to indicate that this revised purchase order....
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.... 11. Heard both sides and perused the records. We find that while considering the issue in the matter of M/s. IBM India Pvt., Ltd (Supra), this Tribunal held that; " In view of the above observations of the Apex Court, the changes to be brought about in valuation of goods is not just a simplicitor amendment, Section 14 of the Customs Act along with the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, clearly laid down the procedure for any assessment under this Specialized Act. Once an assessment is done, only on appeal, reassessment is possible and any demand/refund on account of reassessment on account of valuation or for any other reason has to be within the framework of laws as laid down under Section 28/27 of....
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.... were not in a position to update the outcome of the DRI investigation. To a specific question, Learned Counsel for the Appellant submits that outcome of the investigation has no bearing on the present appeal. However, on perusal of the record and submissions made by both, it is evident that the provisional assessment was made only on the ground that the DRI had undertaken investigation regarding valuation of the goods. 13. Facts being so, though there was considerable delay in seeking amendment of Bill of entries, since the goods were cleared provisionally, records will be available with the respondent to verify the facts for final assessment. Moreover, the amendment on the very same issue of value is directly connected with the investiga....