Amendment of documents [S.149]
- It should be borne in mind that
the party had made and subscribed to a declaration as to the truth of the
contents of such BE/SB having in support of thereof, produced to
the department the invoice, if any, relating to the goods. Amendment of a document might mean untruth in the declaration already made.
- No re-assessment provided for
in the law as a consequence of the amendment u/s 149.
- When an assessment is on the basis of declaration
of the party, the assessment becomes final and amendment altering the
assessment is not permissible.
- Assessing Officer cannot reopen the finalized
assessment. Since no grievance at the time of assessment, appeal is not
- Where any assessment done is contrary to the claim
of the party, regarding valuation of goods, classification, exemption etc., the
proper officer shall pass a speaking order within fifteen days from the date of
- If the party is aggrieved, s/he may prefer an appeal
and if any component of the assessment is altered, refund of duty or any
consequential relief alone is extended and BE/SB not amended.
- Amendment of document affecting final assessment cannot be permitted.
- No amendment permitted if after clearance of the goods it is detected by the department that any information furnished in
the Bill of Entry or Shipping Bill is not true in respect of any matter
relevant to the assessment, adjudication proceedings are initiated after due
investigation and on the basis of the orders passed the importer would pay the
fine in lieu of confiscation, penalty and duty.
case an importer turns up after clearance and requests for amendment of the invoice to declare more value and s/he wants to pay the differential duty, amendment cannot be permitted since the invoice could not have been in existence at the time of clearance.
(proviso to s.149) Had it been in existence then untruth sets in and
contravention of s.111 (m) occurs. The only
course open is to go in for adjudication proceedings where the adjudicating
authority might demand differential duty, who may refrain from imposing fine in
lieu of confiscation and or penalty since the importer himself comes forward to
pay the differential duty. Reassessment is not permissible in such situation. (Reassessment can be done by officer only in respect of first appraisement where untruth of information detected before clearance).
First Check Appraisement:
Normally, amendments will not be allowed in case of BE under first check appraisement.