Order Date – 29 February 2024

Parties: M/s Ceramic Tableware Pvt. Ltd. Vs The Commissioner of Customs (Appeals) Customs Commissionerate Jodhpur Hqrs. at Jaipur, Jaipur

Facts –

• The Appellant, M/s Ceramic Tableware Pvt. Ltd., had imported four consignments of Calcium Phosphate classifying under Chapter 25 which were cleared by the Customs Authorities. On inspection, it was alleged that they have mis-declared the HSN Code due to clerical error and agreed to pay the differential amount of duty.
• The appellant made an application under Section 149 of the Act to amend relevant Bill of Entries and The adjudicating authority rejected the application observing that mis-declaration has not been revealed suo-moto by the appellant but had been revealed pursuant to the search conducted and Director accepted the mis-declaration of HSN Code due to clerical error.

Issue –

• Whether Bill of Entries be amended under Section 149 where the mis-declaration has not revealed suo-moto by the appellant?

Order –

• The Tribunal observed that the provisions of section 149 of the Act had been the subject matter of consideration in various decisions and it has been consistently held that amendment of the bill of entry is permissible under section 149 of the Customs Act even after the goods have been cleared for home consumption provided the said amendment is based on documentary evidence which was in existence at the time when the goods were cleared.
• Soon after detection on 26.11.2020, the appellant paid the differential duty along with interest and penalty on 4.12.2020 without any protest. From the nature of amendment sought by the appellant in Bills of Entry, the same is liable to be allowed since only a paper declaration was sought for amending the Customs Tariff Heading from 25 to 28.
• In the circumstances, it would well be considered as a mistake which has been rectified at the first available opportunity and therefore there is no error in allowing the application made by the appellant under section 149 of the Act seeking amendment of the bill of entries. In so far as the element of duty, interest and penalty is concerned the same having been paid and satisfied without any protest, the application made for consequent amendment of the bill of entry needs to be allowed.
• The appeal is, accordingly allowed.