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2020 (1) TMI 282 - AT - CustomsAmendment in the bill of entry - Advance Authorization Scheme - CHA omitted to declare 3.75 MTs of ‘Kolophonium C’ and subsequently, sought amendment of the bill of entry as provided for in section 149 of Customs Act, 1962 - It is seen that, instead of considering the request for amendment to include the goods covered by the second invoice for the consignment, proceedings were initiated and, that too, in the absence of SCN. HELD THAT:- The application for amendment of bill of entry has not been acted upon and is, as yet, pending before the competent authority. In those circumstances, there is no justification for initiation of proceedings against the importer. From the records, we are unable to ascertain if any further investigation to establish intent to mis-declaration the goods was evidenced. Had the incompleteness of the declaration been complemented by a similar mis-declaration in the bill of lading, there could have been some support to a premise of commission of an offence. We do not find any evidence to that effect. In the circumstance of a mis-match between the bill of lading and the actual clearance of the goods, proceedings under section 116 of Customs Act, 1962 would have arisen. It is, therefore, obvious, that any intended mis-declaration of quantity would have succeeded only with a corresponding mis-declaration in the bill of lading. Such is not on record herein. It would appear that the mis-declaration of the goods covered by only one of the invoices is inadvertent and not deliberate. It would have been appropriate for the competent authority to dispose off the application for amendment of the bill of entry - there are no reason to sustain the confiscation of goods and imposition of penalty - the impugned order is modified to the extent of setting these aside and relieving the importer of the burden of redemption fine and penalty under Customs Act, 1962. Appeal allowed in part.
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