TMI Blog2017 (7) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... ng powers under Section 149 of the Customs Act, 1962 - HELD THAT:- In terms of Section 149 of the said Act, the proper officer may, in his discretion, authorize any document, after it has been presented in the Customs House, to be amended. The Proviso states that no amendment of Bill of Entry or Shipping Bill shall be authorized to be amended after the imported goods were cleared for home consump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective petitioners dated 21.10.2016 on merits and pass a speaking order thereon in accordance with law - Petition disposed off. - Writ Petition Nos. 18891 to 18893 of 2017 - - - Dated:- 25-7-2017 - THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM For the Petitioner : Mr. S. Murugappan For the Respondent : Mr. V. Sundareswaran, SPC COMMON ORDER Mr. V. Sundareswaran, learned Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e valued at USD 56,830.47 (CIF), USD 33,975 (CIF) and USD 33,975 (CIF) respectively. The Bills of Entry were assessed and the duty, as demanded, was paid by the petitioners and the goods were also cleared. 4. It is submitted that based on the documents filed, the Bills of Entry were assessed by the officer concerned at Chennai Custsoms in conformity with the classification of goods under Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his discretion, authorize any document, after it has been presented in the Customs House, to be amended. The Proviso states that no amendment of Bill of Entry or Shipping Bill shall be authorized to be amended after the imported goods were cleared for home consumption or deposited in a warehouse except on the basis of documentary evidence, which was in existence at the time the goods were clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult in being assessed to duty, which was otherwise not payable. 8. Considering the fact that the applications given by the petitioners are still pending, the writ petitions are disposed of with a direction to the respondent to consider the applications of the respective petitioners dated 21.10.2016 on merits and pass a speaking order thereon in accordance with law, after affording an opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
