Case Note & Summary
The petitioner, Dimension Data India Private Ltd., an importer, filed five Bills of Entry between 15.03.2019 and 25.04.2019 for importing 48 units of Cisco routers (NCS5500 8 Slot Single Chassis). The petitioner declared the Customs Tariff Heading (CTH) as 85176990, which attracted a 20% duty. During internal audit, the petitioner realized that it had made an inadvertent typographical error and that the correct CTH should have been 85176930, under which the rate of duty is NIL. The petitioner sought reassessment of duty by correcting the CTH. The court considered the petition under Article 226 of the Constitution of India and directed the respondents to reassess the customs duty in respect of the Bills of Entry by correcting the CTH from 85176990 to 85176930. The court held that the error was typographical and the petitioner was entitled to correction of manifest error.
Headnote
A) Customs Law - Reassessment of Duty - Typographical Error - Section 149, Section 154 Customs Act, 1962 - Petitioner imported routers and inadvertently declared CTH 85176990 instead of correct CTH 85176930, resulting in higher duty - Court held that the error was typographical and directed reassessment of duty by correcting the CTH - Held that the petitioner is entitled to correction of manifest error (Paras 1-5).
Issue of Consideration
Whether the petitioner is entitled to reassessment of customs duty by correcting the Customs Tariff Heading (CTH) from 85176990 to 85176930 due to an inadvertent typographical error in the Bills of Entry.
Final Decision
The court directed the respondents to reassess the customs duty in respect of the Bills of Entry by correcting the Customs Tariff Heading from 85176990 to 85176930.
Law Points
- Customs Tariff Heading
- Reassessment of Duty
- Typographical Error
- Section 149 Customs Act
- 1962
- Section 154 Customs Act
Case Details
2021 LawText (BOM) (01) 71
WRIT PETITION (L) NO. 249 OF 2020
UJJAL BHUYAN, MILIND N. JADHAV
Mr. Sandeep Chilana with Shahana Manjesh i/by Ms. Farzeen Khambata for the Petitioner, Mr. J.B.Mishra for the Respondents
Dimension Data India Private Ltd.
Commissioner of Customs and Anr.
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Nature of Litigation
Writ petition under Article 226 of the Constitution of India seeking direction to reassess customs duty.
Remedy Sought
Direction to respondents to reassess customs duty by correcting Customs Tariff Heading from 85176990 to 85176930.
Filing Reason
Inadvertent typographical error in declaring CTH on Bills of Entry.
Issues
Whether the petitioner is entitled to reassessment of customs duty by correcting the Customs Tariff Heading (CTH) from 85176990 to 85176930 due to an inadvertent typographical error in the Bills of Entry.
Submissions/Arguments
Petitioner argued that the error was typographical and the correct CTH is 85176930 with NIL duty.
Respondents opposed the petition.
Ratio Decidendi
The court held that the error in declaring the Customs Tariff Heading was a typographical mistake and the petitioner is entitled to correction of manifest error under the Customs Act, 1962.
Judgment Excerpts
This petition under Article 226 of the Constitution of India seeks a direction to the respondents to reassess the customs duty in respect of Bills of Entry Nos. 2434172, 2436049, 2522910, 2805152 and 2968920 by correcting the Customs Tarif Heading (CTH) from 85176990 to 85176930.
During internal audit, it realised that it had made inadvertent typographical error at the time of fling the Bills of Entry by incorrectly declaring the CTH as '85176990' instead of correct CTH '85176930'.
Procedural History
The petitioner filed a writ petition under Article 226 of the Constitution of India before the High Court of Judicature at Bombay seeking reassessment of customs duty. The court heard the parties and delivered judgment on January 18, 2021.
Acts & Sections
- Customs Act, 1962: 149, 154
- Constitution of India: 226
