An assessee may seek correction of classification errors in bills of entry through amendment under Section 149 or correction of clerical/accidental errors under Section 154 of the Customs Act, 1962, without the necessity of filing a formal appeal under Section 128 against the self-assessment order.

(Arising out of Order-in-Appeal No.17/2020 dated 24.01.2020 passed by the Commissioner of Customs (Appeals), Bangalore.)

FINAL ORDER NO. 20624 /2026

PER: R. BHAGYA DEVI

This appeal is filed by the appellant M/s. Manipal Technologies Ltd. against Order-in-Appeal No.17/2020 dated 24.01.2020 passed by the Commissioner of Customs (Appeals), Bangalore.

2. The appellant M/s. Manipal Technologies Ltd. imported 3 consignments of under the description of ‘Art Paper’ vide bills of entry Nos. 8815704 dated 12.11.2018, 8829497 dated 13.11.2018 and 9426687 dated 27.12.2018. The goods were cleared by classifying the same under CTH 4810 3200. Subsequently the appellant realised that the products were actually were wrongly classified under CTH 4810 3200 instead of 4810 2200 since the goods that were supplied was only ‘lightweight coated paper’. Thus, immediately on noticing the error of classification the appellant vide letter dated 01.02.2019 within three months of filing the bills of entry the requested for amendment of the bills of entry under Section 149 of the Customs Act, 1962 stating that there was an inadvertent error of classification while filing the bills of entry. However, the same was rejected on the ground that the assessments were not challenged and the assessment of the above bills of entry was not challenged by filing an appeal under Section 128 of the Customs Act, 1962 we just beyond the controllable. In terms of Section 128 of the Customs Act, 1962. Hence, this appeal.

3. The Learned Ccounsel rejecting the order of the Commissioner(Appeals) submits that Section 149 of the Customs Act, 1962 provides the proper officer to allow amendment of any document after it has been presented in the custom house and the only condition provided in the proviso to the section is that no bill of entry shall be authorised to be amended after clearance for home consumption unless the amendment is based on documentary evidence which was in existence at the time of clearance of the goods. Therefore, the Commissioner (Appeals) rejecting on the ground that no appeal was filed under Section 128 of the Customs Act, 1962 cannot be sustained.

3.1 Relying on the decision of the Hon’ble High Court of Bombay in the case of Dimension Data India Pvt. Ltd. versus Commissioner of Customs 2021 (376) ELT 192 (Bom.) affirmed by the Hon’ble Supreme Court in 2022 (379) ELT 192 A39 (SC), wherein it was held that the modification and reassessment of the bill of entry can be done under other relevant provisions of the Customs Act, including Section 149. Also relied on the decision of the Hon’ble High Court of Madras in the case of Usha International Ltd. versus Assistant Commissioner of Customs , Chennai, 2019 (365) ELT 56 (Mad.).

3.2 Further the learned counsel also submits that, the LWC paper imported by them was rightly classifiable under CTH 4810 22 00 whereas art paper was classifiable under 4810 1320. It is his submission that the technical specifications enclosed along with the bill of entry was only for LWC paper hence the inadvertent errors committed by them need to be amended/ corrected under Section 149/154 of the Customs Act, 1962. Therefore, the Commissioner (Appeals) was wrong in assuming that only an appeal against the assessment order would be the right way for change of classification.

4. The Authorised Representative reiterated the findings of the Commissioner (Appeals) in the impugned order.

5. Heard both sides. The Hon’ble High Courts and the Hon’ble Supreme Court have all along held that any self-assessment of