TMI Blog2012 (5) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... proper course for claiming the benefit of the notification was by way of filing appeal against the assessment order, Commissioner (Appeals)'s order is set aside and Revenue's appeal is allowed - C/1121/09 - - - Dated:- 15-6-2011 - Mr. S.K. Gaule, J. Appearance: Shri. S.S. Katiyar, SDR for appellant Shri.N.R.Subramanian, Sr. Purchase Officer for respondent Per: S.K.Gaule 1. Heard both sides. 2. The Revenue is in appeal against the order in appeal No.178/Mumbai-III/2009 dated 13/08/2009 whereby the Commissioner (Appeals) had directed the respondent to approach the proper officer for amendment of bill of entry in terms of Section 17 or Section 149 of the Customs Act, 1962. 3. Briefly stated facts of the case are that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has gone on different footing, regarding amendment or correction under Section 17 (%) or 149 Customs Act, 1962. In support of their contention, they placed reliance on the decision of the Tribunal in the case of CC (Imports), Nhava Sheva Vs. Indian Farmers Fertilizers Co-Op. Ltd., 2009 (237) ELT 570 (Tri-Mumbai). 5. The contention of the respondent is that there was a genuine mistake on their part and since the assessment must take into account all applicable notification in force, there should not be a bar on reassessment or amendment of the bill of entry and it can be done by the AC under Section 149 or 17. In support of their contention they have placed reliance of Tribunal's decision in the case of Bombay Dyeing Manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer, exporter or any other person to produce any contract, broker's note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which it is in his power to produce or furnish, and thereupon the importer, exporter or such other person shall produce such document and furnish such information. (4) Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper officer to be assessed to duty on the basis of the statements made in the entry relating thereto and the documents produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time the goods were cleared, deposited or exported, as the case may be" From sub section 5 to Section 17 of Customs Act, 1962 it is clear that the sub section comes into play only when the assessment in sub section 2 is contrary to the claim of the importer regarding violation of goods classification exemption or correctness of duty filed. In the instant case there was no contrary claim at the time of assessment and the appellant paid the duty leviable thereon cleared the goods and, therefore, the provisions of sub section 5 ibid are not applicable to this case. From the proviso to Section 149 of the Customs Act, 1962, it is clear that no amendment of Bill of Entry shall be so authorised to be amended after the imported goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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