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2020 (3) TMI 493 - AT - CustomsAmendment of Shipping bills - appellant requested for amendment and reassessment of their Bill of Entry under section 149 and 17 of the Customs Act, 1962 and allow clearances of the imported goods under Advance licence - revenue neutrality - HELD THAT:- As per the facts of this case, there was no demand of ADD by the department at the time of filing of Bill of entry, therefore neither the department nor the Appellant was aware of levy of ADD. Had the ADD demanded at the time of filing of Bill of Entry, the Appellant could have cleared the goods under Advance licence which was very much existing on the date of filing of Bill of Entry. From the plain reading of section 149, the only requirement for amendment is that the document related to the amendment should be available on record at the relevant time. In the present case on the date of filing of bill of entry the Advance licence was very much in possession of the Appellant, therefore the criteria for amending the Bill of Entry u/s 149 stands fulfilled. The contention of the lower authority is that the proposal for option of clearances under Advance licence was made after 15 days, therefore the same is afterthought. This contention of Revenue cannot be accepted for the reason that it is at that time when the department has raised the demand of Anti Dumping Duty, the Appellant proposed to clear the goods under Advance licence, therefore firstly there is no delay in making request for amendment. Secondly no time limit has been prescribed under section 149 for such amendment. This is the fit case for allowing the amendment requested by the Appellant under section 149 - Appeal allowed - decided in favor of appellant.
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