2024-VIL-344-KER-CU
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CUSTOMS High Court Cases

Customs/GST – Section 149 of the Customs Act, 1962 - Denial of amendment of Bill of Entry for including payment of IGST - Prayer for amendment of Bill of Entry after the imported goods cleared for home consumption - Non-payment of IGST at time of clearance of goods as the goods were claimed to be exempt - Petitioners paid IGST amount, for which they had earlier claimed exemption at the time of effecting the import, along with interest after issuance of notices - Revenue of the stand that even though the IGST along with interest having been paid, since the payments were made after the clearance of the imported goods, the amendment to the effect that IGST had been paid in the Bills of Entry, cannot be made – HELD – the CBIC, relying on the difficulty faced by the importers in amending the Bill of Entry despite payment of IGST and compensation cess, had issued Circular No.16/2023 dated 7th June 2023 and provided a separate procedure for amending the Bill of Entry inspite of second proviso to section 149 of the Act - The office of Principal Commissioner of Customs, Maharashtra had also issued public notice dated 23rd February 2024 for amending the Bills of Entry as per the procedure prescribed in different scenarios mentioned in the said public notice. In view of the notification No.78/2017-Customs dated 13th October 2017 and the public notice, the stand of the respondents that the Bills of entry cannot be allowed to be amended as the petitioners have not paid the IGST at the time of clearance of the imported goods and as a Bill of entry can be amended only on the basis of the documents available at the time of clearance of the goods, does not hold a valid ground for rejecting amendment of the Bill of Entry – Further, the second ground taken by the respondent for rejecting the request for amendment of Bills in Entry is that the Bill of Entry is a self-assessment order which can be amended only under Section 128 also does not hold good - Respondents are directed to amend the bills of Entry of the petitioners - The petitioner in the Writ Petition No.4670 of 2024 is directed to pay the interest, if already not paid, within a period of 15 days and on the payment of interest and verification of the documents of payment of IGST and interest, the Bills of Entry should also be amended - the Writ Petitions are allowed
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