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2017 (3) TMI 909 - AT - CustomsAmendment to Bill of Entry - It is a case of the appellant that, at the time of shipment of the goods, the certificate of origin was not provided by the exporter from Korea, which was subsequently provided. Subsequently on receipt of the certificate of origin the respondent-assessee filed the claim for amendment of the Bill of Entry and to allow the benefit of exemption under the said notification - Held that: - the issue involved herein is no longer res-integra, under the similar facts and circumstances in the case of Samsung India Electronics Pvt. Ltd. [2016 (10) TMI 726 - CESTAT ALLAHABAD], where it was held that the Ld. Commissioner (Appeals) have erred in rejecting the appeal and it is clear case of failure of his part to exercise jurisdiction - amendment in bills of entry allowed - appeal dismissed - decided against Revenue.
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