𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 19.01.2025

Fallacy in procedural limitations cannot be the ground to Reject the amendment of Bill of Entry says Madras High Court

The Madras High Court ruled in favor of Bharti Airtel Ltd., allowing amendments to Bills of Entry under Sections 149 and 154 of the Customs Act, 1962. The court quashed Public Notice No. 88/2019 and directed the Customs Department to reassess the company’s applications within three months, ensuring procedural fairness for rectifying genuine errors.

Key Points in the Bharti Airtel Case

1. Nature of the Case:
   • Bharti Airtel Ltd. challenged the rejection of their request to amend Bills of Entry due to clerical errors in customs duty payments.
2. Legal Provisions Involved:
   • Sections 149 and 154 of the Customs Act, 1962, which allow amendments to customs filings based on pre-existing records and corrections of errors.
3. Disputed Public Notice:
   • Public Notice No. 88/2019 issued by the Commissioner of Customs, Chennai, restricted amendments to Bills of Entry, leading to the rejection of Airtel’s requests.
4. Petitioner’s Argument:
   • Errors were inadvertent and should be rectifiable under the law.
   • Denial of amendments was arbitrary and caused undue financial burden.
5. Respondent’s Position:
   • Argued that amendments were not permissible under the cited public notice and relied on procedural limitations.
6. Court’s Observations:
   • Emphasized the statutory rights of importers to seek amendments.
   • Quashed Public Notice No. 88/2019 as being inconsistent with the Customs Act.
   • Stated that errors supported by contemporaneous records should be allowed for correction.
7. Outcome:
   • Directed the Customs Department to process Bharti Airtel’s applications within three months under Section 149 of the Customs Act.
8. Significance:

The ruling upheld procedural fairness and clarified the scope of amendments permissible under the Customs Act, benefiting businesses facing similar issues.

Listen to this on our #YouTube Channel

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: Madras High Court

Connect with us for more-

@ Team S J EXIM SERVICES, New Delhi, IN

CP: Ms. Shubhra Jha, Founder

Tel: +91-11-4999 2707 I +91-9999005693

Web: www.sjexim.services

EMAIL: operations@sjexim.services  I shubhra@sjexim.services

Facebook: www.facebook.com/sjeximservices

LinkedIn: https://www.linkedin.com/company/90794255/admin/feed/posts/

YouTube: https://www.youtube.com/@sjeximIndia

Subscribe our WhatsApp Channel: https://whatsapp.com/channel/0029VaTxDT8JZg4CHEOSoK47

Subscribe our Telegram Channel: https://t.me/sjeximindia

Disclaimer:

1. The views expressed are based on the interpretation of the relevant information/documents, applicable law, and government policy and there is no assurance that a court or tribunal or regulatory body or other governmental authority may not interpret it differently.

2.  We are not responsible for updating or revising this article on account of any change in law or interpretation thereof or a change in events or circumstances informed or occurring after the date of this article unless specifically requested for it.

3. Our advice should not be taken or used out of context or reproduced for any other purpose or transaction. Views expressed in this update are strictly personal, based on our understanding of the underlying law.

4. We are not responsible for any injury, loss or cost arising to any person who refers to this update and acts or refrains from any act accordingly. We would suggest that detailed legal advice must be sought before relying on this update.

NOTE: All Inquiries/Consulting/Advisory/Assignments are solicited via email only & it is a PAID Service only!

#LawFirm #Lawyers #Arbitration #ArbitrationLaw #ADR #India #Law #LegalUpdates #NewDelhi #IndirectTax #IndirectTaxLaw #CBIC #FTP #CommercialLaw #CorporateLaw #ConstitutionalLaw #BarandBench #InternationalArbitration #InternationalCommercialArbitration #WTO #TBT #QCO #BIS #UnitedNations #UNO #DutyDrawback #CustomsAct #Advisory #ProBonoConsulting #IndiaCustomsAtWork #Facebook #Twitter #Instagram #LinkedIn #Tumblr #WhatsAppChannel #WhatsApp #YouTubeChannel #YouTube #KPMG #Deloitte #ErnstandYoung #GrantThornton #EY #PWC #BDO #Consulting #SettlementCase #DGFT #CII #FICCI #IndianChamberofCommerce #InternationalChamberofCommerce #PHDChamberofCommerce #FTP #FTP2023 #Compliance #CDSCO #HighCourts #SupremeCourt #DPIIT #CESTAT #CAAR #AdvanceRuling #CEX #Appeal #Refunds #IGSTRefund #Google #GoogleSearch #GoogleSEO #AIFTA #FTA #ASEAN #CustomsAdvanceRuling #JICA #JETROIndia #KITAIndia #KOTRAIndia #Multinationalcompanies #JapaninIndia #KoreainIndia #GovtofIndia #MinistryofcommerceIndia #TradeDeals #FTA #RulesofOrigin #SJEXIMServices #NewDelhi #India #Ministryofsteel #SteelQCO