Importer allowed to amend Bill of Entry to rectify excess customs duty paid due to mistake.

An importer was permitted to amend the Bill of Entry to correct an error that led to the payment of excess customs duty. The High Court ruled that the Bill of Entry could be modified through an appeal to the Appellate Authority or by utilizing relevant legal provisions. The decision, referencing a previous case, allows amendments if requirements are met with documentation available at the time of import. The importer can amend the Bill of Entry under Sections 149 or 154 of the Customs Act. The court directed the respondents to re-examine the case within three months. .....

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