CASE DIGEST: Order under Section 149 of Customs Act, 1962

The Customs Act, 1962, is the primary law that governs the import, export, and transit of goods in India. It provides a clear legal framework for managing customs duties, rules, and procedures at ports, airports, and other entry or exit points. The goal of the Act is to ensure smooth international trade, collect customs duties, protect local industries from unfair competition, and enforce trade regulations at India's borders.

One key part of the Act is Section 149, which deals with the amendment of documents related to imports and exports. It states that once goods are cleared for home consumption, stored in a warehouse, or exported, certain documents like the bill of entry, shipping bill, or bill of export cannot be changed. This ensures that customs paperwork is finalized and accurate once goods have completed these important stages.

Conversion of Shipping Bills Allowable even if Goods are not Examined at Time of Export u/s 149 of Customs Act: CESTAT

M/s.Regin Exports vs Commissioner of Customs CITATION:   2023 TAXSCAN (CESTAT) 864

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the amendment or conversion of shipping bills under section 149 of the Customs Act,1962 allowable even if the goods are not examined at the time of export.

The Bench observed that the department cannot deny the request for conversion of shipping bills holding that the goods were not examined as being filed as free shipping bills and that Section 149 of the Customs Act does not stipulate such condition.

Error in mentioning No. of Pieces while filing Bill of Entry can be rectified: CESTAT

M/s. Surya Roshni Ltd vs Commissioner of Customs, Nhava Sheva-I CITATION:   2022 TAXSCAN (CESTAT) 150

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the error in mentioning the number of pieces while filing the Bill of Entry can be rectified under section 149 of the Customs Act, 1962.

Allowing the plea of the appellants, the Tribunal held that “in my view, the matter needs reconsideration by the original authority for amending the Bill of Entry accordingly and reassessing the same. Accordingly, the matter is remanded back to the original authority with the direction to consider the application made under Section 149 of the Customs Act on the basis of documents submitted, as per law.

No Prescribed Time limit for Filing an Application for Conversion or Amendment of Documents u/s 149 of Customs Act: CESTAT allows Request for Conversion

M/s. Gupta Enterprises vs The Commissioner of Customs CITATION:   2023 TAXSCAN (CESTAT) 824

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the request for conversion of shipping bills under section 149 of the Customs Act,1962 on the ground of no prescribed time limit applicable for applying conversion or amendment of documents.

The two-member bench comprising Sulekha Beevi (Judicial) and Vasa Seshagiri Rao (Technical) quashed the order passed by the adjudicating authority of rejection of the request for conversion and allowed the appeal for conversion of the shipping bills filed by the assessee.

Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act

Colossustex Private Limited vs Union of India CITATION:   2023 TAXSCAN (HC) 1374

The High Court of Bombay has struck down Para 3(a) of Customs Circular No. 36/2010, which imposed time limits for amending shipping bills, citing a violation of Section 149 of the Customs Act, 1962.

The division bench comprising G.S. Kulkarni and Jitendra Jain concluded that exporters and importers shall have the opportunity to amend shipping bills as required by law, without arbitrary time limits imposed by circulars lacking legal authority.

Duty Exemption certificate cannot be invalidated as delay occurred in applying before Ministry: CESTAT upholds Amendment of Bill of Entry u/s 149 of Customs Act

Commissioner of Customs, Noida vs s Industrial Foams Pvt. Ltd CITATION:   2025 TAXSCAN (CESTAT) 116

In a recent case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the amendment of the bill of entry under Section 149 of the Customs Act, 1962, and held that duty exemption certificates cannot be invalidated as delay occurred in applying before the concerned ministry.

Even the submission of that application and receipt of it can be regarded as a valid document for the purpose of allowing the benefit of exemption in terms of Doctrine of Substantial Compliance. This was determined by a two-member bench consisting of P.K. Choudhary, Member (Judicial), and Sanjiv Srivastava, Member (Technical). The respondents had taken all the necessary steps to obtain the said certificate well in advance, which was causing delays in the concerned ministry. The desired amendment under Section 149 of the Customs Act of 1962 ought to have been granted.

CESTAT upholds Refund Sanction Order as Order for Amendment in Bills of Entry had Attained Finality

Principal Commissioner of Customs VS M/s Lava International Limited CITATION:   2023 TAXSCAN (CESTAT) 1594

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the order that granted refund when order for amendment in bills of entry had attained finality.

The two member bench of the tribunal comprising Binu Tamta (Judicial) Member and Hemambika R. Priya (Technical) Member concluded that the aforementioned order of the tribunal had reached its conclusive stage and in result, the appeals filed by the revenue were dismissed.

Amendment on Bill of Entry u/s 149 of Customs Act made before Final Assessment of Imported Goods is Valid: CESTAT

INDIAN FARMERS FERTILISER CO OPERATIVE LTD vs C.C. KANDLA CITATION:   2024 TAXSCAN (CESTAT) 252

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) amendment on the bill of entry under section 149 of the Customs Act, 1962 made before the final assessment of imported goods is valid.

The two-member bench comprising of Mr Ramesh Nair, Member ( Judicial ) and Mr Raju, Member ( Technical ) observed that the clearance of goods can only be said to have happened on 21.06.2018 when the bills of entry were finally assessed.  From that perspective, the documents presented by the appellant namely the police report dated 15.06.2018 were indeed available before the clearance of the goods and were submitted before clearance of the goods i.e. on 19.06.2018.  The CESTAT held that the amendment to the bill of entry should have been allowed in terms of section 149 of the Customs Act.

Relief to Kirloskar: Request for Reassessment be treated as Application under Section 149 of Customs Act, 1962 for amendment of Bill of Entry, rules CESTAT

Kirloskar Ferrous Industries Ltd vs Commissioner of Customs CITATION:   2021 TAXSCAN (CESTAT) 273

The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Bangalore Bench ruled that the request for reassessment be treated as application under Section 149 of Customs Act, 1962 for amendment of Bill of Entry.

The Tribunal directed the original authority that the request of the appellant for reassessment be treated as an application under Section 149 of the Customs Act, 1962 for amendment of Bill of Entry and appropriate order be passed in accordance with law after giving an opportunity of hearing to the appellant.

Bills of Entry can be amended with the Documentary Evidence used for Customs Clearance: Bombay HC permits Hindustan Unilever to amend Bills

Hindustan Unilever Limited vs The Union of India and Ors CITATION:   2022 TAXSCAN (HC) 782

A Division Bench of the Bombay HC comprising Justice K R Shriram and Justice A S Doctor held that Bills of Entry can be amended by submission of documents used for customs clearance and permitted the petitioner, Hindustan Unilever Limited to amend the bills submitted under Section 149 of the Customs Act, 1962.

In light of the observations made as per the Section 149 of the Customs Act, 1949, it was held that, there cannot be any impediment to grant petitioner’s request for amending the bills of entry and the impugned order was set aside.

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