Important Judgement 2021-TIOL-224-HC-MUM-CUS for amendment of Bill of Entry to correct the CTH in terms of Section 149 & 154
The very important recent judgement passed by Hon’ble High Court, Mumbai in case of M/s Dimension Data India Pvt Ltd V/S Commissioner of Customs and ANR Writ Petition (L) No. 249 of 2020. The pertinent aspect to be noted in the judgement is as follow :
a) Any changes in classification can be corrected by re-assessment of Bill of Entry u/s 17(4) read with Section 149 & 154.
b) Re-assessment and change in classification was permitted in above sections and in Para No 20 of the judgement it is clearly mentioned that rectification can be of the mistake in law and facts also. Section 154 permits correction of these mistakes.
c) The Hon;ble High Court, Mumbai has also remarked that the judgement of ITC Ltd v/s Union of India provides mechanism to carry out the amendment / modification by complying to the provisions of Section 128 (appeals) or any other relevant provisions of the Act. i.e. Section 149 and 154. Hence re-assessment and amendment can be done by correcting the CTH without applying the ratio of Hon’ble Supreme Court judgement of ITC Ltd v/s. Union of India.
d) Re-assessment can be carried out by exercising power of Section 149 read with Section 154 and also by issuing order as per Section 17(4).
