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The limitation of the technology available at the end of the respondent can stand in the way of the petitioner obtaining substantial relief. Section 149 of custom act is to facilitate the correction of error where the importer is in a position to establish that such error was inadvertent and bonafide.

Section 149 of the Customs Act—Amendment in Bill of Entry -- The petitioners challenged orders rejecting the request of the petitioner for amendment of bills of entry (B/E) in terms of Section 149 of the Customs Act, 1944. The petitioner made some inadvertent errors in the GSTIN number. He mentioned GSTIN number related to the unit at Maharashtra instead of Tamil Nadu unit. The imports were meant for Tamil Nadu, IGST was claimed in Tamil Nadu in the GSTR-B returns and not claimed either in Maharashtra or elsewhere. The petitioner requested for amendment under Section 149 of the Act but the department informed that the data had already been shared with the GSTN and no amendment was possible at that juncture. The court observed that amendment under section 149 is possible and the purpose of transition to the GST regime is to facilitate the conduct of transactions pan India. It is thus incumbent upon the authorities to ensure that technology is kept up to date in order to facilitate a seamless exchange of data. Held that:- The Hon’ble High Court set aside the impugned orders and permitted the petitioner to approach the Assessing Authority seeking amendment of the B/E, the same shall be considered by the Officer and orders passed after hearing the petitioner within a period of four weeks from date of first hearing with all consequential reliefs thereof.
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