2025-VIL-1899-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Self-assessment, High Sea Sale - Appellant imported non-coking coal in bulk through MMTC under a High Seas Sale agreement. While self-assessing the customs duty, appellant mistakenly added a notional High Sea sale charges to the CIF value instead of the actual as per the Purchase order – Appellant later filed refund claims for the excess duty paid, which were rejected by the authorities on the ground that the issue was not raised during the assessment - Whether the appellant can be allowed to amend the Bill of Entry under Section 149 of the Customs Act, 1962 to rectify the error in self-assessment - HELD - This is a case of self-assessment where the appellant subsequently claimed refund on the ground that they had mistakenly added a notional 2% as High Sea sale charges to the CIF value instead of the actual Rs.33 per MT as per the Purchase order which was also available to the department at the time of assessment - The actual high-seas-sale-contract price paid by the last buyer would constitute the transaction value under Rule 4 of Customs Valuation Rules, 1988 and inclusion of commission on notional basis may not be appropriate. However, the refund claimed by the appellant on the said ground was rejected as they had not challenged the self-assessment made. The appellant has now taken an additional plea before us to permit correction of an error in the BOE as per section 149 of Customs Act - The proper function of an appellate court is to correct an error in the judgment or proceedings of the authority below. Considering the facts and the legal principles, the order is set aside and the matter is remanded to the Original Authority to examine the request for amendment of the Bill of Entry under Section 149 of the Customs Act, with all issues remaining open - The appeal is disposed of
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