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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
SANJEEV PRAKASH SHARMA, SANGEETA SHARMA
Commissioner of Customs (Appeal), Jaipur – Appellant
Versus
Ceramic Tableware Pvt. Ltd. – Respondent
ORDER :
1. The challenge is to the judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi dated 29.02.2024 by the department, who are aggrieved of the allowing of the amendment of documents by the learned CESTAT to the respondent.
2. Brief facts which need to be noticed are that the department had conducted a search in relation to the goods imported by the respondent-company, which is engaged in the manufacture of Tableware, Crockery, etc. One of the raw material Calcium Phosphate, which the respondent were importing, were shown in the Bill of Entries classified under Chapter 25. The same were cleared by the Customs Authority. The department thereafter conducted the search operation on 26.11.2020 and it was noticed that the company had accepted that there was mis-declaration of HSN Code due to clerical error and agreed to pay the differential amount of duty. The learned CESTAT has noticed that the said amount was deposited by applying the correct Code. The respondent had moved appropriate application under Section 149 of the Customs Act, 1962 (the Act) seeking amendment of the relevant Bill of Entries, which was rejected by the a
The court affirmed that amendments to Bill of Entry under Section 149 of the Customs Act are permissible based on existing documentation, irrespective of the timing of mis-declaration disclosure.
The Customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
The main legal point established in the judgment is that the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appel....
The court affirmed that demand notices for IGST short payment are valid under the Customs Act, despite claimed bona fide mis-declaration, as there were no supporting documents for amending the bill o....
The exporter/appellant’s fault here is that it did not file the requisite declaration. In all other respects, i.e. as to whether they conform to the description in the shipping documents and the valu....
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