Petitioner's request for amending Bill of Entries to rectify ...

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

January 7, 2025

Case Laws Customs HC

Petitioner's request for amending Bill of Entries to rectify mistaken payment of 20% customs duty allowed. HC held Bill of Entry can be modified by appeal before Appellate Authority or other relevant provisions. As per M/S. NEYVELI LIGNITE CORPORATION INDIA LIMITED v. COMMISSIONER OF CUSTOMS [2022 TMI 1374 - MADRAS HC], amendment permissible if requirements satisfied with documents existing at import time. Importer can amend Bill of Entry under Customs Act Sections 149 or 154. Writ Petitions allowed, directing respondents to re-examine u/s 149 within 3 months.

View Source

← Previous Next →

Petitioner's request for amending Bill of Entries to rectify ...

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

January 7, 2025

Case Laws Customs HC

You may also like:

Refund for excess customs duty paid by filing an application for amendment of the bill of entry u/ss 149 or 154 of the Customs Act, 1962. It was held that a refund u/s...

Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can...

Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

Refund of Customs Duty - mistake in the bills of entry committed by CHA - though officers can not rectify the mistake in the BE, they can consider the refund u/s 27.

CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is...

Who is the importer? - Valuation of imported goods - MEGPTCL did not hold itself out to be the importer. Undisputedly, the Bills of Entry were filed by PMC and right...

Refund claim - amount paid under the first bill of entry - the filing of advance bill of entry with deposit of duty amount, did not materialize inasmuch as, on account...

CENVAT Credit - valid duty paying documents or not - Transfer Memos - Endorsed Bill of Entry - It is to be noted that the bill of entry is one of the approved documents...

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to...

Inadvertent mistake in self-assessed Bills of Entry - Seeking Direction to the respondents to reassess the customs duty - Correction of Customs Tarrif Heading (CTH) -...

The case involved the conversion of Ex-Bond Bill of Entry into Into-Bond Bill of Entry u/s 46(5) of the Customs Act. The appellant initially filed Bills of Entry for...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

CENVAT credit - duty paying invoices - endorsed Bill of Entry - in some of the Bills of Entry, the endorsement was signed by the Customs authority - Credit cannot be denied - AT

Quick Updates: