No Time Limit to Amend Bill of Entry - Supreme Court Affirms High Court

In an important decision, the Hon’ble Supreme Court (‘SC’) in the case of UOI v. Sony India Private Limited, (Civil Appeal Diary No. 2319/2023), confirmed the decision of Telangana High Court (‘HC’) that there is no time limit for amendment in Bill of Entry (‘BE’). Further, it is also confirmed that to claim refund of Customs duties wrongly paid, amendment of BE under Section 149 is also an alternative route as against filing of appeal.

Facts of the case

·???????????Taxpayer paid a higher rate of countervailing duty than what it was required to pay. Consequently, the Taxpayer requested for amendment in BE so that it can apply for refund of excess duty.

·???????????Revenue contended that the Taxpayer can only file an appeal under Section 129 of the Customs Act, 1962 (‘Customs Act’) for amendment of BE and request under Section 149 for amendment of BE is untenable.

·???????????The Taxpayer appealed the decision before the Telangana HC and contended that amendment under Section 149 is a permissible alternative of filing of appeal. Further, Section 149 does not prescribe anytime limit for amending BEs filed and assessed.

·???????????The HC decided in favour of the Taxpayer and Revenue appealed the decision before SC.

SC Decision

·???????????The Court observed that the finding of the HC is conclusive. The SC, thus, refused to interfere with the decision of Telangana HC.

GABA & CO. | Remarks

·???????????In our view, however, one must keep the Limitation Act, 1963 in mind for filing amendment under Section 149. It is not forever that an importer can claim right to amendment under Section 149.

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