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2015 (2) TMI 1107 - HC - CustomsClaim of Refund - reassessment of Bill of Entry - import of Ethylene-Vinyl Acetate Co-Polymers and payment of customs duty @ 7.5% - claim of benefit of Notification No.152 of 2009-Cus/dated 31.12.2009, - Held that:- the petitioner is seeking is an amendment of the Bill of Entry which is permissible under Section 149 of the Customs Act, 1962 even after the goods have been cleared for home consumption provided the said amendment is based on documentary evidence which was in existence at the time when the goods were cleared. - the said notification was in existence at that point of time - this is a clear case where the petitioner could avail of the provisions of Section 149 of the Customs Act, 1962 and we, therefore, direct him to move an application before the proper officer seeking amendment of the Bill of Entry in terms of Section 149. - Decided in favor of assessee.
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