Amendment in Bill of Entry to be allowed on basis of Documentary Evidence in existence when Goods were cleared, Deposited or Exported: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad held that amendment in Bill of Entry to be allowed on basis of documentary evidence in existence when goods were cleared, deposited or exported.

The Appellant, Abaris Healthcare Pvt Ltd filed a Bill of Entry for clearance of imported goods viz. LDPE Innoplus LD 2420, availing the benefit exemption under Notification No. 12/2012 for payment of basis customs duty at 7.5%. Accordingly, the Assessment Authority assessed the bill of entry. Thereafter, the appellant requested the assessment authority to extend the benefit of Notification No. 46/2011.

The assessment authority informed the Appellant that their request cannot be entertained. Being Aggrieved with the Assessment order Appellant filed appeal before the Commissioner (appeals). The Commissioner (Appeals)upheld the decisions of Authority. Aggrieved with the order of Commissioner (Appeals), the appellant is before the Tribunal for relief.

Anil Gidwani, Counsel appearing on behalf of Appellant submitted that the Bills of Entry could have been amended at the relevant time as all the details of the same were already declared on the Bill of Entry. Further, the HSN and country of Origin documents had also been furnished at the time of filing of Bill of Entry. Thus, there was no reason, for not amending the Bill of entry under Section 149 of the Act.

The Counsel also submitted that in the instant case, the assessing officers were required to follow the provisions of re-assessment of the Bill of Entry as contained in Section 154 of the Customs Act, 1962. The assessing officer was required to correct the clerical mistake occurred at the time of filing of the impugned Bill of Entry as the lapse had occurred on account of clerical error on the part of the Customs Broker. However, the same was not done.

A Bench consisting of Ramesh Nair, Judicial Member and Raju, Technical Member held that “From the above, it can be seen that as far as Section 149 is concerned, amendment is to be allowed on the basis of documentary evidence which was in existence at the time when the goods were cleared, deposited or exported. we are of the considered view that the impugned order is not sustainable in law and is set aside by allowing the appeal of the appellant with the direction to the assessing officers / original authority that the request of the appellant for reassessment be considered for amendment of Bill of Entry and appropriate order be passed in accordance with law after giving an opportunity of hearing to the appellant.”

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