ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 24.10.2025
CESTAT Delhi Allows Amendment of Bills of Entry under Section 149
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, recently delivered a significant judgment in the case of M/s Celkon Impex Pvt. β Ltd. vs. Principal Commissioner of Customs. β This decision, encapsulated in Final Order No. β 51605-51608/2025, has set a precedent for the interpretation and application of Section 149 of the Customs Act, 1962, concerning the amendment of Bills of Entry.
Background of the Case
M/s Celkon Impex Pvt. β Ltd., the appellant, imported mobile phones between August 2014 and June 2015, classifying them under Customs Tariff Heading 8517 of the Customs Tariff Act, 1975. β At the time of filing the Bills of Entry, the appellant did not claim the benefit of a concessional 1% Additional Duty of Customs under Notification No. β 12/2012-CE dated 17.03.2012. β Later, relying on the Supreme Court’s decision in SRF Limited vs. Commissioner of Customs, Chennai, the appellant filed an application under Section 149 of the Customs Act to amend the Bills of Entry and claim the concessional duty. β
The Deputy Commissioner of Customs allowed the amendment and ordered reassessment under Section 17(4) of the Customs Act. β However, the department challenged this decision, and the Commissioner (Appeals) overturned the Deputy Commissioner’s order, stating that the assessment of the Bills of Entry had become final since the appellant had paid the higher duty without protest. β
Key Legal Issues
The case revolved around two major legal questions:
- Whether the appellant could invoke Section 149 of the Customs Act to amend the Bills of Entry after the goods had been cleared for home consumption. β
- Whether the appellant could claim the benefit of the Supreme Court’s judgment in SRF Limited despite having paid higher Additional Duty without protest. β
Tribunal’s Observations and Decision β
The Tribunal analyzed the submissions made by both parties and referred to several landmark judgments, including SRF Limited, Dimension Data India, and Sony India. β The key takeaways from the judgment are:
- Amendment of Bills of Entry under Section 149: The Tribunal emphasized that Section 149 of the Customs Act allows for amendments to Bills of Entry even after goods have been cleared for home consumption, provided the amendment is based on documentary evidence that existed at the time of clearance. This interpretation aligns with the decisions of the Bombay High Court and Telangana High Court, which have upheld the right of importers to seek amendments under Section 149. β
- Finality of Assessment: The Tribunal rejected the Commissioner (Appeals)’ view that the payment of higher Additional Duty without protest rendered the assessment final. It held that the appellant could still seek amendments in the Bills of Entry under Section 149 to claim the benefit of the Supreme Court’s judgment in SRF Limited. β
- Precedents Supporting the Appellant: The Tribunal referred to its earlier decisions in Akshar Telecom Pvt. β Ltd. and Vivo Mobile India Pvt. β Ltd., which supported the appellant’s contention that amendments under Section 149 are permissible for claiming duty benefits. β
Implications of the Judgment
This judgment is a significant development in customs law, as it reinforces the principle that importers can seek amendments to Bills of Entry under Section 149 of the Customs Act, even after goods have been cleared for home consumption. β It also clarifies that the payment of higher duty without protest does not preclude an importer from claiming benefits under relevant notifications, provided the conditions of the notification are satisfied. β
The decision is a win for importers, as it provides clarity on the legal remedies available for amending Bills of Entry and claiming refunds under Section 27 of the Customs Act. β It also underscores the importance of adhering to the principles laid down by the Supreme Court in cases like SRF Limited and ITC Ltd., ensuring that justice is served in cases of incorrect duty assessments. β
Conclusion
The CESTAT’s decision in the M/s Celkon Impex Pvt. β Ltd. case is a landmark ruling that upholds the rights of importers to seek amendments in Bills of Entry under Section 149 of the Customs Act. By setting aside the Commissioner (Appeals)’ order, the Tribunal has reaffirmed the importance of following established legal precedents and ensuring fair treatment for importers. β This judgment will undoubtedly serve as a guiding light for similar cases in the future, promoting clarity and consistency in the application of customs laws.
Source: CESTAT Delhi
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