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TMI Blog2025 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... r for amending the respective Bill of Entries under which the goods were cleared from the petitioner for clearing the goods from SEZ units - petitioner had by mistake paid 20% of the Customs duty - HELD THAT:- Not only a Bill of Entry can be modified by way of an Appeal before the Appellate Authority but also other relevant provisions of the Act. This Court has considered the same in the case of M/S. NEYVELI LIGNITE CORPORATION INDIA LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS (IMPORT) [ 2022 (4) TMI 1374 - MADRAS HIGH COURT ]. In para 16, the Madurai Bench of this Court has taken note of the decision of the Hon'ble Supreme Court referred to supra and has ultimately concluded ' As long as the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment to the Bill of Entry and therefore filed an applications for amending the Bill of Entry under Section 149 of the Customs Act, 1962. The request of the petitioner has been rejected by the impugned communications as detailed below:- Sl.Nos. Rejection order No. Dated 1 F.No.S49/478/2019/Gr.5A 24.10.2019 2 F.No.SEZ ORAGADAM/Airtel/1/2019 26.11.2019 3 F.No.SEZ ORAGADAM/Airtel/1/2019 04.08.2020 4 F.No.CUS/APR/MISC/1745/2021-GR 5A-0/0 COMMR-CUS-IMPCHENNAI 22.04.2021 3. The Department's contention is based on the impugned Circular issued by the Board purportedly the following decisions of the Hon'ble Supreme Court in the case of ITC Limited Vs. Commissioner of Central Excise, Kolkata reported in (2019) 17 SCC 46 . The decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment is required to be followed unless modified before the claim for refund is entertained under Section 27. The refund proceedings are in the nature of execution for refunding amount. It is not assessment or reassessment proceedings at all. Apart from that, there are other conditions which are to be satisfied for claiming exemption, as provided in the exemption notification. Existence of those exigencies is also to be proved which cannot be adjudicated within the scope of provisions as to refund. While processing a refund application, reassessment is not permitted nor conditions of exemption can be adjudicated. Reassessment is permitted only under Sections 17(3), (4) and (5) of the amended provisions. Similar was the position prior to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. This Court has considered the same in the case of M/s.Neyveli Lignite Corporation India Limited Vs. The Commissioner of Customs, The Assistant Commissioner of Customs (Import) reported in 2022 (4) TMI 1374 by its order dated 04.04.2022 in W.P.(MD).No.18910 of 2021. In para 16, the Madurai Bench of this Court has taken note of the decision of the Hon'ble Supreme Court referred to supra and has ultimately concluded as under:- 17. Section 154 of the Customs Act, 1962 deals with clerical errors or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connected miscellaneous petitions are closed. 5. Thus, there is no doubt that an importer or a person filing a bill of entry can amend the bill of entry by any of the three methods prescribed under the Customs Act, 1962 namely by way of an appeal or by filing an application under section 149 or Section 154 of the Customs Act, 1962. 6. Under these circumstances, the impugned Public Notice No.88/2019 issued by the Commissioner of Customs, Chennai dated 18.10.2019 is liable to be quashed. On a reading of the decision of the Hon'ble Supreme Court in ITC Limited Vs. Commissioner of Central Excise, Kolkata reported in (2019) 17 SCC 46. 7. Accordingly, Writ Petition No.15419 of 2021 deserves to be allowed. The rest of the impugned orders chall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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