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2023 (8) TMI 621 - AT - CustomsBenefit of exemption - Amendment in Bill of entry - Refund claims in respect of additional duty of customs leviable u/s 3 of the Customs Tariff Act, 1975 - assessment order before Commissioner(Appeals) not challenged. Department is aggrieved with this order mainly on the ground that the once order of assessment is passed and the duty becomes liable to be paid, then unless the order of assessment has been reviewed under Section 18 or modified in appeal, the benefit of notification not claimed earlier cannot be claimed at appellate stage, after self assessment has been done and duty paid. HELD THAT:- Section 149 permits amendment to documents including bill of entry even after clearance but on the basis of documentary evidence, which ought to be in existence at the time the goods were cleared. In view of definite findings of the Commissioner (Appeals), while permitting amendment that no new documents are being used fo claim of exemption and consequent upon making such amendment the proper officer shall re assess the bill of entry as per provision of Section 17(4) of the Customs Act, 1962 - Section 17(4) allows re assessment of self assessment on verification, examination or testing of the goods or otherwise finding self assessment could be done correctly by the proper officer. The expression “or otherwise” is comprehensive to include judicial orders directing the same, when self assessment was not proper. Therefore, the amendment and reassessment to be carried out has been correctly allowed by the Commissioner (Appeals), and there are no infirmity in his order. Thus, the entitlement of a person, if it is eligible for exemption notification has to be liberally provided and amendment can be allowed even after clearance at any stage with in a reasonable time, as per law. Again, amendment once carried out, re assessment by the proper officer as per the direction of the higher Appellate Authority, shall definitely be the legal consequence to follow. The Learned Commissioner (Appeals) has correctly interpreted the law by Ex Visceribus Actus by reading provisions of Section 149 relating to amendment of documents with Section 17 relating to various assessments, both of which were available with in the four corners of the statute and has correctly directed amendment and then reassessment under Section 17(4). Appeal of Revenue dismissed.
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