2019 (3) TMI 252 - AT - Customs

Amendment of documents u/s 149 of the Customs Act, 1962 - non-application of mind - principles of natural justice - Held that - From the impugned order, it appears that the Commissioner of Customs has not applied his mind and has conducted a denovo adjudication. It appears that the Commissioner of Customs is bent upon harassing the appellant by not accepting his request for amendment of the Bill of Entry under Section 149 of the Customs Act in spite of the fact that he has the power to amend the same. The impugned order is not sustainable in law at all and is set aside with a direction to the Commissioner of Customs to amend the Bill of Entry as per the request of the appellant and release the goods in order to avoid demurrage and damage to the goods - Appeal allowed - decided in favor of appellant.

Summary

Issues:
Request for amendment of documents under Section 149 of the Customs Act, 1962.

Analysis:
The appeal was against the Commissioner of Customs' order rejecting the request for amending documents under Section 149 of the Customs Act, 1962. The appellant had imported goods subject to E-waste Management Rules and faced detention due to non-production of Extended Producers (EPR) certificate. After confiscation, the supplier obtained EPR, and both the supplier and appellant requested amendment of the consignee in import documents. The High Court directed the appellant to approach the Tribunal. The Tribunal partially allowed the appeal, reducing fines and directing the Commissioner to consider the request for amendment within two weeks. Despite the Tribunal's order, the Commissioner conducted denovo adjudication and rejected the request, leading to the present appeal.

The appellant argued that the Tribunal had upheld the power to amend the Bill of Entry under Section 149, and the Commissioner's actions disregarded the Tribunal's order. The Commissioner's conduct was seen as misinterpreting the Tribunal's order and not following the spirit of the directive. The Tribunal had emphasized the Commissioner's authority to amend documents under Section 149, especially considering the goods' demurrage and damage, and had directed the Department to consider the request in the interest of justice. The Commissioner's failure to comply with the Tribunal's order was viewed as an attempt to harass the appellant, despite having the power to make the necessary amendments.

After hearing both parties and reviewing the previous Tribunal order, the Tribunal found that the Commissioner's rejection of the request for amending the Bill of Entry was unsustainable in law. The Commissioner was directed to amend the Bill of Entry as requested by the appellant and release the goods promptly to prevent demurrage and damage. The Commissioner was given a specific timeline for compliance and reporting back to the Tribunal. Consequently, the appeal was allowed, emphasizing the Commissioner's obligation to follow the Tribunal's directive under Section 149 of the Customs Act, 1962.