TMI Blog2008 (7) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... d Vertical Automated Storage and Retrieval System (AS/RS) from M/s. Kardex Systems Ltd. were classified in the Bill of Entry dt. 1-8-2007 as falling under CTH 8707900 instead of 84289090 due to mis-classification, the products are classified as parts of automobile. It is his submission that the application being passed by them for the reason that subsequent consignment of the very same item which are been imported would get classified under this heading. 3. Ld. SDR on the other hand would submits that there is no case for out of turn hearing. It is his submission that classification is done as per the bill of entry as filed by the applicant. There is no case for out of turn hearing. 4. After considering the submissions made by both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the said assessed bill of entry. It is his submission the provisions of Section 149 and Section154 of the Customs Act, 1962 may not be applicable to this case. It is the submission that once bill of entry is assessed and the goods are cleared, the remedy lies by way appeal against the said assessment and if it is not challenged, it has attained finality as has been laid down by the Hon ble Supreme Court in the case of Flock India Ltd. [2000 (120) E.L.T. 285 (S.C.)] and M/s. Priya Blue Industries Ltd. [2004 (172) E.L.T. 145 (S.C.)]. It is his submission that wrong mentioning of the Chapter Heading number is not the error, which can be corrected under Section 149 and Section 154 of the Customs Act, 1962. 7. Considered the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in an identical situation vide its Order No. A/530-532/08/SMB/C-I, dt. 25-6-2008 came to the following conclusion. I have heard both sides. I agree with the appellants that the provisions of Section 149 of the Customs Act, 1962, which permits the importer to amend the bill of entry even after clearance of the goods on the basis of documents existing at the time of clearances, are attracted in the facts of the present case. There is no dispute that the rate of Rs. 852/- for Tami flu capsules was fixed by the Government in December, 2005 i.e., even prior to the import in February, 2006. As for the second and third appeal the appellants paid duty without availing abatement based on MRP for the reason that they were informed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR before arriving at the conclusion that Section 149 can be invoked for amendment of a Bill of Entry. 8. Accordingly, to my mind, without expressing any opinion on the merits of the case, the matter needs to be looked into by the adjudicating authority from the angle of provisions of Section 149 and 154 of the Customs Act, 1962, on the inadvertent mistake that has crept into the Bill of Entry as was field. Hence the impugned order is set aside and the matter is remitted back to the adjudicating authority to re-consider the issue afresh. The adjudicating authority will grant an opportunity of personal hearing to the appellant to marshal evidence as was at the time of import, and decide the issue as expeditiously as possible. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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