Whether amendment in the Bills of Entry can be allowed even when the Korean Certificate of Origin was issued at a later date retrospectively and was not available at the time of clearance of the Bills of Entry in contravention of the section 149 of the Customs Act 1962?

Korea-India Comprehensive Economic Partnership Agreement. The manner of proof provided by the Tariff Rules and by virtue of Rule 15 read with paragraph 3(4) of Annexure-III of the Tariff Rules allows the assessee to prove this fact by obtaining the 'Certificate of Origin' not later than one year from the date of shipment of goods. Not only that, in cases where the 'Certificate of Origin' had been issued after seven days but upto one year from the date of shipment, the assessee is further burdened to explain the reason for the same-either being on account of involuntary errors or omissions or any other valid reasons and any other or further requirement that the revenue may claim under the Tariff Rules.

Once the assessee establishes the aforesaid facts, he would be entitled to claim exemption. The stipulation of Section 149 of the Act or any other provisions incorporated under the Act or the Rules for compliance of duty payment may not stand in the way of the assessee to claim exemption under Section 25 of the Act.

 PRINCIPAL COMMISSIONER, NOIDA CUSTOMS COMMISSIONERATE, NOIDA VERSUS M/S SAMSUNG INDIA ELECTRONICS PVT. LTD. ALLAHABAD HIGH COURT 12-12-2017

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