Bill of Entry – Mistake of importer in giving incorrect GSTN number can be corrected under Section 149 of the Customs Act 1962
Initially, the petitioner filed W.P.(L) No.13894 of 2021 to direct the respondent to remit Bill of Entry for amendment of GSTIN and address of GSTN number of Head Office, Delhi to Vadodara – both the units of the petitioner.
Considering the provisions of Section 149 of the Customs Act, the High Court by its earlier order dated 15.9.2021 directed the respondent to consider the said application for amendment of documents in the light of its observations.
Thereafter, after giving hearing to the petitioner, the Assistant Commissioner of Customs, again rejected the application by the order dated 29.10.2021, for the peculiar reasons.
It was observed that in the instant case the units based in Delhi and Vadodara have separate GSTINs which are entirely distinct entities under the relevant GST Act. The taxable person in Delhi is different from Vadodara. All the documents at the clearance of goods are in in the name of Delhi entity. Therefore, amendment of GSTN is not possible under Section 25 of the GST Act.
HELD that the bill of lading contains GSTN number with Vadodara unit details of the petitioner, the reasons given in the impugned order are different from the justification given in the reply affidavit. The Assistant Commissioner ought to have confined himself to the provisions of Section 149 of the Customs Act, the Assistant Commissioner has authority to modify the document to correct bona fide mistake of importer in entering wrong GSTIN number. WP was allowed.
Judgment dated 5.9.2023 in Writ Petition No.6273 of 2022 in Sinochem India Company Pvt Ltd Vs. Assistant Commissioner of Customs, JNCH, Group II (C-F).
