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.
The appellants, Surya Roshni Ltd, while filing Bill of Entry dated 05.12.2019, wrongly indicated the number of pieces imported and total assessable value on the basis of gross value of the entire purchase order and the Bill of Entry was assessed accordingly, although the unit price and have been mentioned correctly on the Bill of Entry. The request from the appellants to rectify the error was rejected by the department. The appellants therefore, approached the Tribunal for relief.
While considering appeal, Mr. Sanjiv Srivastava (Technical Member) analysed the statutory provision and found that section 149 of the Customs Act, 1962 provides for making amendment to the Bill of Entry. As per the same, the Bill of Entry could have been modified by the Revenue authorities to correct the clerical error made by the appellant under self-assessment or in assessment by the Revenue.
“The said Bill of Entry was filed on the basis of commercial invoice indicating number of quantity as 2760 pieces of Backlit LED Panel, whereas on the Bill of Entry the total quantity has been mentioned as 5520 pieces. The error is evident as the invoice number is also matching. These errors can be considered for making amendment as provided for under Section 149,” the Member said.
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.”
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