SME Chatroom: HS Code error in bill of entry can be amended after clearance

Here's how to claim a refund of the excess duty paid

Q. During our internal audit, we discovered that we had mentioned the wrong HS Code in the bill of entry and ended up paying excess duty. Can we claim a refund of the excess duty paid?

Yes. First, you have to get the bill of entry amended and reassessed. In this connection, please refer to the case of Dimension Data India Pvt. Ltd. [2021(376) ELT 376 (Bom.)], wherein the Bombay High Court directed the Customs to consider the prayer of the petitioner for amendment of the HS Codes in various bills of entry by exercising power under Section 149, read