By mistake goods cleared mentioning wrong classification on a self assessed bill of entry whereby paid extra duty, Customs - Exim - SEZ

[Banti Singh]

Due to mistake consignment was cleared -self assessed bill of entry under a wrong classification, claiming benefit of notification. Goods were also examined and duty was paid ( which was more than the actual duty payable).Subsequently , on receipt of the document from overseas manufacturer supplier, correct and actual classification has come to knowledge.

How to get re- assessment done on the basis of documentary evidence of correct classification?

any appeal to be preferred?

any supporting case law on this issue?

kindly give valued opinion so that correct remedy action is initiated.

thanks

Posts / Replies

[KASTURI SETHI]

Apply for refund under Section 27 of the Customs Act, 1962 before the expiry of one year. Application should be addressed to the A.C./ D.C. Customs.

[Ganeshan Kalyani]

Sir in addition to the views submitted by Sri Kasturi Sir , the possibility of adjusting the excess paid duty against future liability should also be explored. Thanks.

[Banti Singh]

The goods cleared on self assessment against BE is an appeal lie order CBEC vide Circular 24/2004-Cus has instructed that with filing appeal against the assessment done on BE refund cannot be filed. Appeal to be preferred for review of the classification .However no case law on this is available to give force on appeal

[Ganeshan Kalyani]

Sir, adjustment of excess.paid duty is not possible. Refund should be applied as per section 27 of the Customs Act. Thanks.