Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1028 - AT - CustomsAmendment in Bills of Entry - the bills of entry showed import of Tri Ethyl Aluminium packed in two Alkyl Tainers viz. TC 80-0017 and TC 80-0040 from the supplier M/s. Chemtura Sales Europe, B.V. Netherland - case of respondent/importer is that the above B/E was filed inadvertently and they wanted to re-export the Alkyl Tainers after the same are made empty - Held that:- There is no mala fide intention on the part of the importer who himself move an application under the provisions of Section 149 of the Customs Act for amendment of B/E. Further the original authority had already allowed the amendment of the B/E under the provision of Section 149 of the Customs Act, 1962 and also extended the benefit of exemption N/N. 104/94 Custom dated 16.03.2004. The Commissioner (A) has rightly observed that there is no revenue loss in the present case and it was only a procedural infraction which was corrected by the Additional Commissioner under Section 149 of the Customs Act, 1962. Appeal dismissed - decided against Revenue.
|