Home Case Index All Cases Customs Customs + HC Customs - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1405 - HC - CustomsSeeking a direction to the respondent to amend and modify the assessments made in respect of certain Bills of Entry - applicability of N/N.12/2012- Customs dated 17.3.2012 by exercising powers under Section 149 of the Customs Act, 1962 - HELD THAT:- In terms of Section 149 of the said Act, the proper officer may, in his discretion, authorize any document, after it has been presented in the Customs House, to be amended. The Proviso states that no amendment of Bill of Entry or Shipping Bill shall be authorized to be amended after the imported goods were cleared for home consumption or deposited in a warehouse except on the basis of documentary evidence, which was in existence at the time the goods were cleared, deposited or exported, as the case may be. Thus, the only embargo is that a person seeking relief under Section 149 of the said Act cannot rely upon a documentary evidence, which came into existence after the goods were cleared, deposited or exported, as the case may be. In the case on hand, the petitioners place reliance on a Notification issued by the Department in Notification 12/2012 dated 17.3.2012, which was in existence much prior to the date of import. Considering the fact that the applications given by the petitioners are still pending, the writ petitions are disposed of with a direction to the respondent to consider the applications of the respective petitioners dated 21.10.2016 on merits and pass a speaking order thereon in accordance with law - Petition disposed off.
|