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2013 (9) TMI 66 - CESTAT MUMBAIAmendment of bill of entry – refund of excess duty - The assessee noticed the mistake as to not filing of the freight bill – they furnished the freight bill for the transaction and sought amendment of the Bill of Entry u/s 149 – they filed a refund claim for the excess duty paid - refund claim was rejected on the ground that the assessee did not challenge the assessment - Held that:- The revenue should allowed the amendment of the Bill of Entry u/s 149 - the only condition required to be satisfied for availing the provisions of Section 149 was that the documentary evidence on the basis of which the amendment was sought, should be in existence when the goods were cleared – Powers of discretion u/s 149 had been provided to the Customs Officers to allow amendments in genuine cases - it was evident that the assessee’s case was a genuine one. There was a genuine error committed by the assessee in not filing the freight bill at the time of filing of the Bill of Entry - When the error was noticed, immediately thereafter, the assessee took action to rectify the mistake by making an application u/s 149 along with documentary evidence in support of the claim for actual freight - there was enough justification for the proper officer to exercise the power u/s 149 - Powers are given to the officers to sub-serve justice and not to deny them – matter remanded back – decided in favour of assessee.
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