Ceramic Tableware Pvt Ltd vs Commissioner, Customs ... on 29 February, 2024
10. In the present case the appellant had stated that all through
out they have been declaring the classification of the goods under
CTH 28 and this was the solitary instance when their staff had
classified the goods under CTH 25 on the advice of the supplier that
there was change in the composition of the product and would
therefore merit classification under Tariff Heading 25 of the
Custom Tariff Act. I also take note of the fact that soon after
detection on 26.11.2020, the appellant paid the differential duty
along with interest and penalty on 4.12.2020 without any protest.
From the nature of amendment sought by the appellant in Bills of
Entry, the same is liable to be allowed since only a paper
declaration was sought for amending the Customs Tariff Heading
from 25 to 28. The observations made by the Delhi High Court in
CC Vs. M.D. Overseas - 2023 SCC Online Del. 6056 are
relevant in the present context on the applicability of Section 149
of the Act, the same reads as :