Case Note & Summary
The petitioner, Sinochem India Company Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated October 29, 2021 passed by the Assistant Commissioner of Customs, JNCH, Group II (C-F), which rejected the petitioner's application for amendment of GSTIN and address in Bill of Entry No.8405273 dated August 7, 2021. The petitioner sought to amend the GSTIN and address from Delhi to its Vadodara unit. This was the second round of litigation; earlier, a coordinate bench of the Bombay High Court in Writ Petition (L) No.13894 of 2021 had directed the respondent to consider the amendment application in accordance with law, after hearing the petitioner. The respondent, however, rejected the application, leading to the present petition. The court examined Section 149 of the Customs Act, 1962, which permits amendment of documents, and noted that the second and third provisos do not bar such amendment. The court relied on the decision in Dimension Data India Private Ltd., which correctly interprets Section 149, and held that the amendment sought is permissible as it does not change the nature or identity of the goods and the supporting documents were in existence at the time of clearance. The court set aside the impugned order and directed the respondent to allow the amendment within two weeks. The petition was allowed with no order as to costs.
Headnote
A) Customs Law - Amendment of Bill of Entry - Section 149 Customs Act, 1962 - Permissibility of Amendment - The petitioner sought amendment of GSTIN and address in the Bill of Entry from Delhi to Vadodara Unit - The court held that such amendment is permissible under Section 149, as it does not change the nature or identity of the goods, and the documentary evidence supporting the amendment was in existence at the time of clearance - The impugned order rejecting the amendment was set aside (Paras 2-10). B) Customs Law - Section 149 Customs Act, 1962 - Interpretation of Provisos - The second and third provisos to Section 149 do not stultify the power to amend - The decision in Dimension Data India Private Ltd. correctly interprets Section 149, allowing amendment of Bill of Entry - The court followed the earlier coordinate bench's direction to consider the application afresh (Paras 3-8).
Issue of Consideration
Whether the amendment of GSTIN and address in a Bill of Entry is permissible under Section 149 of the Customs Act, 1962, and whether the impugned order rejecting such amendment is sustainable.
Final Decision
The impugned order dated October 29, 2021 is set aside. The respondent is directed to allow the amendment of GSTIN and address in Bill of Entry No.8405273 dated August 7, 2021, within two weeks from the date of the order. The petition is allowed with no order as to costs.
Law Points
- Amendment of Bill of Entry
- Section 149 Customs Act
- 1962
- GSTIN correction
- permissible amendment
- documentary evidence in existence at time of clearance
