Home Case Index All Cases Customs Customs + AT Customs - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 133 - CESTAT NEW DELHIAmendment in the Bill of Entry - assessee imported the goods – by mistake in the bill 6 items were mentioned instead of 5 - filed an application for amendment of Bill of entry in terms of provisions of Section 149 - application was rejected by the original adjudicating authority on the ground that the appellants had themselves made the declaration and the goods stand cleared as per the assessment done by the proper officer – Held that:- The appellant was entitled to make such amendment in the Bill of Entry - the declaration of proofing machine two times in the Bill of Entry is an obvious mistake committed by the CHA - It was only such type of mistake which are permitted to be amended in terms of section 149 of the Act - all the evidence relied upon by the importer are the documentary evidence which were available at the time of clearance of the goods – evidence lead to only one inevitable conclusion that only 5 machines were imported by the appellant – decided in favour of assessee.
|