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2014 (2) TMI 345 - AT - CustomsAmendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - Held that:- First check order was passed on 18.8.2006 whereas request of amendment was made on 17.8.2006. On the other hand, it is contention of Revenue that amendment application was moved only after First check was ordered by the appraising group, it is also noticed that consignor and consignee are same, value is same, date of invoices is same and both invoices are not numbered. It is not clear what stopped the consignor to issue a single invoice for both paintings with different description of 'Bindu' and Rajasthan. Under such circumstances, if amendment application is filed after first check is ordered by the appraising group, denial of amendment by the proper officer cannot be faulted with. Under Section 149 of the Customs Act "the proper officer may, in his discretion, authorise any document, after it has been presented in the Customs House to be amended". The proper officer is given discretion to allow the amendment or not. - Additional Commissioner has applied his discretion in not allowing the amendment and consequently confiscating the goods and imposing the penalty on the appellant. - No infirmity in denying the amendment of Bill of Entry - Decided in favor of revenue.
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