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Wrong CTH mentioned in BOE by Fedex

30 June 2022

I had imported one spare-parts from china through fedex, After It reached for custom clearing at mumbai, they had sent us the checklist for confirmation of all the details. In the checklist The CTH code, Name of our company and IEC were mentioned wrong, So, We informed them to correct all the details...When We were informed that the parcel reached at the destination at Surat, We were asked to pay Excess duty amount w.e 2,38,000 but the original duty amount should be 85000/- and all this mess created due to fedex as they mentioned wrong CTH in the BOE. The CTH code in commercial invoice is correct but fedex changed it in BOE

Now, They are asking us to pay the full amount to release the parcel and doesnt helping us on this issue...

So, Please inform us if there any ways out of this matter....

Thank You

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3 Replies

CA. ANKIT PANDYA (CA) (682 Points)
Replied 01 July 2022

make a practice to assess the draft BOE before it is filed.

Any ways, if the goods are not yet cleared, then you have one option which may be cumbersome.

Section 149 - amendment of BOE. Section re-produced as under;

"149. Amendment of documents.—Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorize any document, after it has been presented in the customs house to be amended: Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be."

If duty already paid, then amend the BOE and claim for refund. There are several case studies and supreme cour judgement in this regards which may be relied upon.

it is the duty and responsibility of the Assessing Officer / Assistant Commissioner to correctly determine the duty leviable in accordance with law before clearing the goods for Home consumption.

Section 149 of the Act does not prescribe any time limit for amending the Bill of Entry filed and assessed

Take the help of experts to swiftly deal with this case of yours.

Ocean Uv Prints (3 Points)
Replied 01 July 2022

Thank you sir for your kind reply..

Fedex had already paid the duty to custom without informing us the duty amount and the parcel is at destination warehouse of fedex...

And fedex is asking us to pay full duty to release the parcel.

SHASHI KUMAR (2 Points)
Replied 15 July 2023

Fedex is the most unprofessional Courier company and do not follow any regulations. Last time I had to face ED interrogations because they cleared my paid shipment as free courier sample and I could not show the value in BOE. Had three shipments to account for . Funny thing is the total value of the shipments were around 600 Euro but had to pay a penalty of 77000 even though the error was committed by courier company.

Recently also Fedex brought in two shipments without adding freight in the BOE. I may again have to pay penalty. Have taken a clear decision no more shipments through Fedex. That's the only way to avoid future issues