TMI Blog2010 (2) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 10-2-2010 - Prabha Sridevan and B. Rajendran, JJ. Shri B. Vijay Karthikeyan, for the Appellant. Shri K.S. Venkatagiri, for the Respondent. [Judgment per : Prabha Sridevan, J. (Common)]. - The appellants import raw sugar for conversion into white sugar under DEEC Scheme, through Tuticorin Port. In the Bill of .Entries for importing raw sugar,'CVD has been shown as 16% as per Tariff Heading 1701.90. The bill of entries were in the year 2004. In the year 2006, they gave a letter to the appellant referring to Chapter Note 2 to Chapter 17 of the Central Excise Tariff, 1985 that the import of raw sugar satisfy the above criteria and therefore, CVD would be only Rs. 85/- per quintal or Rs. 850/- per Metric Ton. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents that were in existence at the time of assessment of the impugned Bills of Entry. The Appellate Tribunal, while allowing the appeal, had held that the original authority declined the permission sought to make the amendment solely on the ground that the same would entail re-quantification of the duty leading to a lower amount of duty foregone and that this is not a valid ground to deny an importer a facility provided in the Act. Against that, these two appeals have been filed. 4. These appeals are now admitted on the following substantial question of law : "(a) Whether the Tribunal was correct in sustaining the appeal on a ground that was not considered in the impugned order? (b) Whether the Tribunal can exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request for amendment of Bill of Entry. 7. Section 149 of the Customs Act reads as follows : "149. Amendment of documents.- Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended : Provided that no amendment of a bill of entry or shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time of goods were cleared, deposited or exported, as the case may be." 8. The section clearly provides for spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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