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2022 (10) TMI 268 - HC - CustomsRejection of petitioner’s application for amendment of the 13 bills of entry - It is petitioner’s case that in the bills of entry as filed petitioner had erroneously given a particular Goods and Services Tax Identification Number (GSTIN), whereas it should be some other GSTIN - Section 149 of the Customs Act, 1962 - HELD THAT:- While considering application under Section 149 of the said Act, if the goods have been cleared for home consumption, which in this case has been, the proper officer has to only consider the documentary evidence which was in existence at the time the goods were cleared and nothing more. There is nothing to indicate in the impugned order that petitioner had not submitted the documentary evidence which was in existence at the time the goods were cleared. Such a ground has also not been taken when petitioner had approached this Court in the earlier round and, therefore, in our view, there cannot be any impediment to grant petitioner’s request for amending the bills of entry. The impugned order dated 29th October 2021 is hereby quashed and set aside. Respondent no.3 is hereby directed to permit amending the bills of entry as per Section 149 of the said Act - Petition disposed off.
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