TMI Blog2015 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry after the goods have been cleared. What the section provides is that if such an amendment is to be carried out, it has to be based on documentary evidence which was an existence at the time the goods were cleared. It is nobody’s case in the present matter that SFIS was not in existence or the description of the goods and the tariff heading and their eligibility for exemption was not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri Ganesh Haavanur, Additional Commissioner (AR), for the Respondent. ORDER After hearing both sides for some time, it is found that the issue itself can be finally decided. Accordingly, the requirement to pre-deposit is waived and appeal itself is taken up for final decision. 2. The appellant filed a Bill of Entry No. 8705900, dated 8-12-2012 for the import of Net ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter was willing to honour the demand but wanted to debit the duty against an SFIS scrip and to pay the interest in cash. The original adjudicating authority rejected the request made by the appellant for debiting the SFIS scrip and payment of interest in cash. An appeal filed against this order has also been rejected. 3. On going through the records and hearing both the sides, I find that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, 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. 4. It can be seen from the above that there is no express prohibition under Section 149 for amendment of Bill of Entry after the goods have been cleared. What the section provides is that if such an amendment is to be carried out, it has to be ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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