TMI Blog2014 (1) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... been in existence at the time of clearance of the goods and, consequently, in terms of Section 149, the subject Bills of Entry were open to be amended - as the respondent has complied with condition no. 32(c) of the said Notification and the contract comes to an end, the post-importation obligation is also comes to an end. As it is not continuing obligation, the exemption then become absolute. Therefore no action under Section 111(o) of the Customs Act, 1962 would lie against the respondent - respondent has completed the contract with Reliance Industries Ltd. and fulfilled the condition under Sr. No. 217 of Notification 21/2002 and on the date of import the respondent were entitled to claim the benefit under Sr. No. 347B of the said Notification for home consumption, therefore, we do not find any infirmity with the impugned order - Decided against Revenue. - C/175/2011 - Final Order No. A/501/2011-WZB/C-I(CSTB) - Dated:- 23-11-2011 - Shri Ashok Jindal and P.R. Chandrasekharan, Member (T) Shri D.M. Durando, Deputy Commr. (AR), for the Appellant. Shri Bomi H. Patel, Advocate, for the Respondent. ORDER Revenue has filed this appeal against the impugned order wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case may be; and (ii) a certificate, in the case of a contract entered into by the Government of India and a foreign company or companies or, the Government of India and a consortium of an Indian company or companies and a foreign company or companies, that no foreign exchange remittance is made for the imports of such goods undertaken by the foreign company or companies; (c) where the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely :- (i) a certificate from a duly authorised officer of the Directorate General of HydroCarbons, in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations or coal bed methane operations, as the case may be, referred to in clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy, as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under condition 104 of Notification 21/2002-Cus. and comply with all conditions as laid down therein. If these terms are complied with, there will be no requirement to pay any duty, fine or penalty as envisaged in condition 32 which was applicable to them from the date of import to the date of this order. This order is without prejudice to any action that may be taken against M/s. Global Vectra Helicorp Ltd., if any of the facts submitted by them in the context of this order is found to be false in future or if they do not comply with conditions no. 104 of the Notification 21/2002-Cus., dated 1-3-2002. Aggrieved from the said order the Revenue has filed this appeal. 7. The ld. Authorised Representative submitted as under :- It has been submitted by the Department that the respondent claimed benefit under Sr. No. 347B to Notification 21/2002 on the ground that they have been granted licence by DGCA to operate non-schedule (passenger) services. The said permission No. AVI4014/48/97-ATI, dated 5-9-2008 granted by the DGCA for non-scheduled air transport service (passenger) is valid for import clearance up to 1-7-2009. In this case, the respondent has requested for benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lition, opted for exemption under Sr. No. 217 of the Notification 21/2002 and submitted the necessary entitlement certificates and undertaking. They used the goods as per the requirement of Sr. No. 217. Therefore, after a lapse of more than two years, and after exhausting the benefit available under such Sr. No. 217 of the exemption Notification, they have now come forward to claim benefit under another serial no., under the said Notification which was not the case in the Share Medical Care supra. Further, the Share Medical Care does not state that after using the benefit under a particular sr. no., the importer can claim the benefit against another Sr. No. Further, in the case of Jaslok Hospital Research Centre - 2007 (218) E.L.T. 170, an issue similar to that in the case of Share Medical Care (supra) came up for consideration before the Hon ble Supreme Court. In that case also Jaslok Hospital sought the categorisation under para 1 of the table to Notification 64/88 instead of para 2 of the table. The Hon ble Supreme Court held that the change in categorisation was sought after a lapse of three years, therefore, an afterthought. In this case also, the change has been sought afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty at Serial No. 217 of the Notification 21/2002-Cus., dated 1-3-2002 and this exemption was available subject to condition 32. He also relied on the decision of Share Medical Care v. UOI - (2007) 4 Supreme Court Cases 573 = 2007 (209) E.L.T. 321 (S.C.). 10. We have heard both sides and considered their submissions. The Section 149 has been reproduced herein as under: Section 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 customs house to be amended : Provided that no amendment of a bill of entry or a 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 the goods were cleared, deposited or exported, as the case may be. 11. The Commissioner was required to base his decision on the documentary evidence which was in existence at the time when the goods first cleared for import. When the goods were first cleared for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the key element. It is for this reason that in order to obtain an exemption under Sr. No. 217 it must be a case of petroleum operation or coal bed methane operations, as the case may be to be undertaken under a contract signed with the Government of India . Once such contract comes to an end, the obligation of the respondent also ends. There was no necessity for the respondent to file an application under Section 149 for amendment. It is also seen that both under Sr. No. 217 and 347B of the said Notification no duty is payable, hence there is no loss to revenue based by the amendment to bill of entry. The case law relied upon by the ld. AR in the case of Jaslok Hospital (supra) the facts are different from the case in hand, as in that case, the appellant had failed to comply with the conditions laid down under para 2 and sought exemption under para 1 instead of para 2 annexed to the Notification. Here the respondent has complied with the conditions. Therefore, facts are distinguishable. 13. The decision of Amrit Paper (supra) are not relevant to the facts of the case in hand. 14. On the other hand, we find that in the case of Share Medical Care (supra) the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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