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2015 (1) TMI 206 - CESTAT BANGALOREConcessional rate of duty under Notification No. 12/2012-C.E. - debit of the duty against an SFIS scrip - payment of interest in cash - Held that:- It can be seen from the above that there is no express prohibition under Section 149 for amendment of Bill of Entry after the goods have been cleared. What the section provides is that if such an amendment is to be carried out, it has to be based on documentary evidence which was an existence at the time the goods were cleared. It is nobody’s case in the present matter that SFIS was not in existence or the description of the goods and the tariff heading and their eligibility for exemption was not in existence at the time of clearance. The Commissioner (Appeals)’ observation does not contain which element was not in existence at the time of request for amendment. Under these circumstances, I do not find any merit in the impugned order. Moreover, I also find that in respect of the same importer, the Commissioner (Appeals) in his order No. 46/2012, dated 15-3-2012 had allowed such amendment under similar circumstances. Under these circumstances, the impugned order is set aside and the authorities are directed to allow debit of SFIS scrip for the demand and accept the interest that may be payable by the importer. - Decided in favour of assessee.
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