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2024 (2) TMI 99 - MADRAS HIGH COURTRefusal to amend 21 bills of entry - interpretation of statute - scope of Section 149 of the Customs Act - HELD THAT:- The text of the proviso makes it clear that amendment is permissible only on the basis of documentary evidence that was in existence at the time the goods were cleared, deposited or exported. Significantly, the provision does not record that the relevant documentary evidence should have been produced or submitted at the time of clearance of goods. In this connection, learned counsel for the petitioner also placed on record a communication dated 13.11.2020 with regard to difficulties faced by traders in the implementation of CAROTAR. The said communication recognises that importers are not required to submit Form I while filing bills of entry as per Rule 4 of CAROTAR and that Rule 5 does not prescribe that the proper officer should ask for Form I in every case where a preferential duty claim is made. The said communication is in consonance with Section 149 of the Customs Act. The finding by Deputy Commissioner has been recorded based on the misconception that the ambit of Section 149 is confined to the rectification of inadvertent and/ or bona fide errors. There is nothing in the language of Section 149 that justifies such a curtailed reading of the scope thereof. The impugned order calls for interference. As indicated earlier, the relevant question to be considered when an application for amendment is submitted is whether documentary evidence in support of the claim for exemption from BCD was in existence at the time of clearance of goods. The matter is remanded to the Deputy Commissioner for reconsideration so as to determine whether Form I in respect of bills of entry at Sl.Nos.1 – 8 of the table at page 2 of the impugned order and both the certificate of origin and Form I in respect of bills of entry at Sl.Nos.9 – 21 of the table at page 2 of the impugned order were in existence at the time of clearance of the goods under the relevant bills of entry. Petition disposed off by way of remand.
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