2026 (2) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amus or any other appropriate writ or order for quashing of the Impugned Communication dated 12.10.2020 and consequently directing the Respondent to amend the subject Bill of Entry in terms of Section 149 read with Section 154 of the Customs Act and thereafter pass an appropriate reassessment order under Section 14(4) of the Customs Act as per correct transaction value of the subject goods." 3. The facts lie in a narrow compass. A supply agreement was entered into between GE Transportation Parts, LLC, Delaware and M/s. Zhuzhou Times New Material Technology Co. Ltd., China (for short 'supplier') for supply of various parts of Diesel Electric Locomotives as per the agreed price list. One of the items supplied was mica tape. The agreed pric....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re having an incorrect unit price. The petitioner's case is also that credit notes were issued to the supplier dated 18 June 2020 as a price correction, copies of which were annexed to the petition. 6. It is in these circumstances, the petitioner approached the Deputy Commissioner of Customs requesting for cancellation of out of charges and to recall and re-assess the bill of entry with correct unit price invoices. The said request letter / application of the petitioner, is required to be noted which reads thus:- "Date : 18th June 2020 To, The Dy. Commissioner of Customs, Import Section, Group-3, Custom House, Nhava Sheva. Sub: Cancellation of out charge and Re-call & Re-assess B/E. N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - Asst. Manager." 7. The respondents, however, did not consider it appropriate to grant the petitioner's request for amendment /to recall and re-assess the bills of entry so as to correct the price from 3.04 to 0.047 on the limited ground that this would not be permissible considering the decision of the Supreme Court in ITC Ltd. Vs. Commissioner of Central Excise, Kolkata-IV 2019(368) E.L.T. 216 (S.C.) and JNCH Standing Order No. 27/2019 dated 24 December 2019. The said communication dated 12 October 2020 is required to be noted which reads thus: "OFFICE OF THE COMMISSIONER OF CUSTOMS-GR-III (NS-III) JAWAHARLAL NEHRU CUSTOMS HOUSE NHAVA SHEVA, URAN, RAIGAD, MAHARASHTRA F.NO.S/26-Misc.223/2020-21 Gr.III Dt. 12.10.2020 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ographical error, incorrect unit price was mentioned in the purchase order and the supplier had also raised invoices with incorrect unit prices. Thus, it is submitted that under the provisions of Section 149 read with Section 154 of the Customs Act, rectification / correction of such bills of entry ought to have been considered as it was a bona fide mistake. 10. However, the stand of the Department, as urged by Ms. Cardozo, learned Counsel for the respondent, is that the contention of the petitioner ought not to be accepted, inasmuch as it amounts to rewriting of the document(s) in question, namely, the purchase order, the commercial invoices, as also the bills of entry, which have clearly indicated the price as per the contract. Thus, e....