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  • Rajesh Audithyan

Amendment of Bill of Entry u/s 149 to substitute branch GSTIN

Importer M/s. HINDUSTAN UNILEVER LIMITED has approached customs u/s 149 of the Customs Act, 1962 to amend 324 Bill of Entries with substitution of their correct branch GSTIN but the Customs Department has not been granted amendment only on the ground that the system is showing the remark “Data already shared with GSTN. No amendment in GSTN ID is Possible now


In this case Hon’ble GUJARAT HIGH COURT has given following order ;


“Without going into merits of the case, it is directed that the request of the importer to make amendment in GST details in the Bills of Entry in question, may be examined by the concerned authority afresh after giving the importer an opportunity of hearing and permitting the importer to produce the relevant documents and appropriate orders be passed in accordance with law, within a period of six weeks from the date of receipt of copy of this order. It is clarified that the Court has not gone into the merits of the case and it shall be open for the concerned respondents to consider the request of the petitioner in light of the provisions contained in Section 149 of the Customs Act, 1962 and other provisions as may be applicable”


HINDUSTAN UNILEVER LIMITED VERSUS UNION OF INDIA R/SPECIAL CIVIL APPLICATION NO. 10515 of 2020 GUJARAT HIGH COURT decided on 23.06.2021


Key Take away : If wrong branch GSTIN mentioned in BoE by oversight there is option for amendment of BoE u/s 149 by producing documents to the satisfaction of the Customs Dept.

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