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2022 (2) TMI 1132 - AT - CustomsSeeking amendment/modification in the bills of entry - appellant wrongly indicated the number of pieces imported - HELD THAT:- Section 149 of the Customs Act, 1962 provides for making amendment to the Bill of Entry. As per the same, the Bill of Entry could have been modified by the Revenue authorities to correct the clerical error made by the appellant under self-assessment or in assessment by the Revenue. The said Bill of Entry was filed on the basis of commercial invoice indicating number of quantity as 2760 pieces of Backlit LED Panel, whereas on the Bill of Entry the total quantity has been mentioned as 5520 pieces. The error is evident as the invoice number is also matching. These errors can be considered for making amendment as provided for under Section 149. The matter needs reconsideration by the original authority for amending the Bill of Entry accordingly and reassessing the same - the matter is remanded back to the original authority with the direction to consider the application made under Section 149 of the Customs Act on the basis of documents submitted, as per law - Appeal allowed by way of remand.
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