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2024 (3) TMI 509 - AT - CustomsAmendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - HELD THAT:- The agreement dated 05.07.2014, as amended on 01.01.2016, has the price variation clause on account of volume discount, which is determinable only at the end of the contract period. The price variation clause is very much available in the contract at the time of filing in the Bills of Entry. As the price was not final at the time of filing of the Bills of Entry, the proper officer should have considered the provisional assessment before final assessment. Had their request for provisional assessment has been considered by the proper officer, the necessity for amendment would not have arisen. The Bills of Entry were initially assessed without giving an opportunity to the appellant for submitting the documentary evidences required for considering amendment of the Bills of Entry - the reason given by the ld. Commissioner (Appeals) for rejecting their request for amendment is not proper. The agreement submitted by the appellant has a price variation clause, which clearly states that the discount can be determined only at the end of the contract period. As the price declared in the Bills of Entry were not the final price, final assessment was not possible. Thus, the proper officer should have considered their request for provisional assessment. Since, provisional assessment was not considered, the appellant sought amendment of the Bills of Entry after receipt of the credit notes on account of price variation. The amendment requested by the appellant should have been considered by the ld. Commissioner (Appeals), as the documentary evidences as provided under section 149 of the Customs Act, 1962, were available even at the time of filing of the Bills of Entry. The impugned order set aside - matter remanded back to take into account the credit note submitted by the appellant as documentary evidence as necessitated under the provisions of Section 149 of the Customs Act 1962 and allow the amendment of the Bills of Entry as requested by the appellant and re-assess the Bills of Entry as per the provisions of law - appeals filed by the appellant are allowed by way of remand to the proper officer.
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