Home Case Index All Cases Customs Customs + AT Customs - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 70 - CESTAT MUMBAIAmendments in the Bill of Entries - fresh claim of benefit of exemption notification - Section 149 of the Customs Act, 1962 - benefit of exemption under Notification No 21/2002-Cus dated 01.03.2002 (Sr No 313) - deletion of EPCG benefits from the Bills of Entry - HELD THAT:- The amendment of B/E was sought by the appellant was for claiming the benefit of exemption, which had earlier not been claimed or allowed at the time of assessment of Bill of Entry. Thus the amendment claimed was not an amendment simplicitor, but was for purpose of changing the assessment order. It is settled law that the assessment order could have been changed modified only by way of an appeal before the Commissioner (Appeal) - reliance can be placed in the case of COMMISSIONER OF CUSTOMS, TUTICORIN VERSUS THIRU AROORAN SUGARS LTD. [2010 (2) TMI 448 - MADRAS HIGH COURT], PRIYA BLUE INDUSTRIES LTD. VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT] and COLLECTOR OF CENTRAL EXCISE, KANPUR VERSUS FLOCK (INDIA) PVT. LTD. [2000 (8) TMI 88 - SUPREME COURT]. Appeal dismissed.
|