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2019 (3) TMI 126 - AT - CustomsAmendment in the bills of entry - Section 149 of the Customs Act, 1962 - customs duty paid on the provisional price - Held that:- In this case, price was provisional and this fact was known to the Department and at the time of filing the Bill of Entry also, it was stated that the price is provisional. More over the variation clauses of sale and purchase agreement entered into between the respondent and the supplier clearly show that the price was provisional. Further, in terms of Rule 5(1)(b) of the Customs (Appeals) Rules, 1982, the assessee is entitled to produce any evidence before the adjudicating authority, if that evidence was in existence - e-mails received from the supplier were after the Order-in-original was issued and therefore the respondent was justified in producing the same before the Commissioner(Appeals) who considered the same. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the Revenue.
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