TaxTMI 
TaxTMI 
2026 (6) TMI 402
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....t were supplied was only 'lightweight coated paper'. Thus, immediately on noticing the error of classification the appellant vide letter dated 01.02.2019 within three months of filing the bills of entry the requested for amendment of the bills of entry under Section 149 of the Customs Act, 1962 stating that there was an inadvertent error of classification while filing the bills of entry. However, the same was rejected on the ground that the assessments were not challenged and the assessment of the above bills of entry was not challenged by filing an appeal under Section 128 of the Customs Act, 1962 we just beyond the controllable. In terms of Section 128 of the Customs Act, 1962. Hence, this appeal. 3. The Learned Counsel rejecting the order of the Commissioner(Appeals) submits that Section 149 of the Customs Act, 1962 provides the proper officer to allow amendment of any document after it has been presented in the custom house and the only condition provided in the proviso to the section is that no bill of entry shall be authorised to be amended after clearance for home consumption unless the amendment is based on documentary evidence which was in existence at the time of clear....
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....ort manifest or import report and delivery of departure manifest or export manifest or export report, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended in such form and manner and within such time, subject to such restrictions and conditions, as may be prescribed. As per the provision, no amendment of a Bill of Entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported as the case may be. 17.1 For ready reference, Section 149 is extracted hereunder : "149. Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed : Provided that no amendment of a bill of entry or a shipping bi....
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....ct, it is evident that customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission at any time which would include an order of self-assessment post out of charge. 22. Having noticed and analysed the relevant legal provisions, we may now turn to the decision of the Supreme Court in ITC Ltd. v. Commissioner of Central Excise, Kolkata-IV (supra). The question which arose before the Supreme Court was whether in the absence of any challenge to the order of assessment in appeal, any refund application against the assessed duty could be entertained. 22.1 From the question itself, it is clear that the issue before the Supreme Court was not invocation of the power of reassessment under Section 17(4) or amendment of documents under Section 149 or correction of clerical mistakes or errors in the order of self-assessment made under Section 17(4) by exercising power under Section 154 vis-a-vis challenging an order of assessment in appeal. The issue considered by the Supreme Court was whether in the absence of any challenge to an order of assess....
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....ng 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 petitioner, in our opinion, falls squarely within the domain of Section 149 read with Section 154 of the Customs Act. Upon amendment in the Bills of Entry by correcting the CTH, consequential reassessment order under Section 17(4) of the Customs Act would be in order. 26. Madras High Court in M/s. Hewlett Packard Enterprise India Private Limited (supra) correctly held that in a case of correction of inadvertent error, the appropriate remedy would be seeking an amendment to the Bills of Entry a....