ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 30.07.2025
CESTAT Delhi Upholds Importerβs Right to Amend Bills of Entry under Section 149 β
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, recently delivered a significant judgment in the case of Commissioner of Customs vs. M/s Akshar Telecom Pvt. β Ltd.. This decision has far-reaching implications for importers seeking amendments to Bills of Entry under Section 149 of the Customs Act, 1962. β Letβs delve into the details of this case and its impact on the legal landscape.
Background of the Case
M/s Akshar Telecom Pvt. β Ltd., an importer and distributor of mobile phones, filed 180 Bills of Entry between February 2014 and October 2014. β At the time, the company paid Additional Duty of Customs at a higher rate of 6%, despite being eligible for a reduced rate of 1% under Notification No. β 12/2012-CE, provided Condition No. 16 was satisfied. β This condition stipulated that no credit under the CENVAT Credit Rules, 2004 should have been availed for inputs or capital goods used in manufacturing the goods. β
The company later sought amendments to these Bills of Entry under Section 149 of the Customs Act to claim the reduced duty rate and subsequently file for a refund under Section 27 of the Act. β However, the Deputy Commissioner rejected the request, citing finality of assessment and procedural limitations.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Delhi
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply