TMI Blog2009 (7) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... hat assessment order was not challenged - Commissioner allowed the appeal with the findings that Section 149 of the Customs Act, 1962 provides for an amendment even after clearance of the goods if documentary evidences were in existence at the time of clearance and directed that the Bill of Entry be amended with CVD charges @ 12% in terms of Notification No. 4/2006. - On plain reading of the Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ycol, vide Bill of Entry and paid duty with the duty structure 7.50% + 16% + 2% + 1% + 2% + 1% + 4%. The respondent later on realized that CVD at 16% has been wrongly paid instead of CVD @ 12% vide general exemption (52B) of Notification No. 4/06, dated 1-3-2006, as amended. 3. The respondent filed a refund claim with CRC, JNCH for refund of excess CVD amounting to Rs. 1,49,662/-. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in similar circumstances, amendment under Section 149 was allowed. The appellate authority allowed the appeal with the findings that Section 149 of the Customs Act, 1962 provides for an amendment even after clearance of the goods if documentary evidences were in existence at the time of clearance and directed that the Bill of Entry be amended with CVD charges @ 12% in terms of Notification No. 4/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962. 8. Heard. 9. On plain reading of the Section 149 of the Customs Act, 1962, which is reproduced here as under:- "Section 149 - Amendment of documents - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorize any document, after it has been presented in the Customs House to be amended : Provided that no amendment of a bill of entry or a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. I find that the facts of the case are similar to the facts of the case wherein the Commissioner (Appeals) relied on. The rules laid down in the case of Priya Blue Industries Ltd. and Flock (India) Pvt. Ltd. is not applicable in the facts and circumstances of this case. 11. In these terms, I do not find any infirmity in the impugned order and the same is upheld. Appeal filed by the revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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