Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]
![Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Application-Application-for-amendment-Application-for-amendment-of-Bills-of-Entry-Bills-of-Entry-Importers-taxscan.jpg "Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]")
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that filing application for amendment of the Bills of Entry for correction of an inadvertent mistake or error and consequential passing of orders for re-assessment based on modification/ amendment carried out was legal and valid and the importers are entitled to the amendment and...
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that filing application for amendment of the Bills of Entry for correction of an inadvertent mistake or error and consequential passing of orders for re-assessment based on modification/ amendment carried out was legal and valid and the importers are entitled to the amendment and re-assessment.
Uma Export Ltd, the respondent-assessee imported green peas (Pisum Sativum) and paid the Customs duty and later filed the refund claim of excess paid customs duty before the adjudicating authority and also filed an application for an amendment to the Bill of Entry.
The revenue appealed against the order passed by the adjudicating authority for granting of refund of self-assessed Bills of Entry under Section 27 of the Customs Act,1962, and against the original assessment modification.
Amit Ashwasi, the counsel for the assessee contended that the order of self-assessment was required to be followed unless modified before the claim for refund is entertained under Section 27 of the Customs Act and the refund proceedings are like execution for refunding amount and it was not assessment or re-assessment proceedings at all.
Mihir Rajan, the counsel for the revenue relied on the decisions made by the lower authorities and contended that the assessee was not eligible for amendment or re-assessment of the Bill of Entry.
The Bench observed that the assessee had sought re-assessment upon amendment of the Bills of Entry by correcting the customs tariff head of the goods which would then facilitate the assessee to seek a claim for refund.
The two-member bench comprising Muralidhar (Judicial) and Rajeev Tandon (Technical) held that the filing of an application for amendment of bills of entry was legal.
To Read the full text of the Order CLICK HERE
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