TMI Blog2017 (3) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... cate of origin the respondent-assessee filed the claim for amendment of the Bill of Entry and to allow the benefit of exemption under the said notification - Held that: - the issue involved herein is no longer res-integra, under the similar facts and circumstances in the case of Samsung India Electronics Pvt. Ltd. [2016 (10) TMI 726 - CESTAT ALLAHABAD], where it was held that the Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/2009-Cus (NT) dated 31/12/2009. 2. The brief facts of the case are that the respondent-assessee imported some consignment from Korea and filed Bills of Entry during the period from 28/06/2012 03/01/2011, about 58 numbers of Bills of Entry appears to be allowable. The appellant was entitled to concessional (at nil) rate of duty on import under the provisions of Notification No. 151/2009-Cus da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provision of Section 149 of the Customs Act, 1962. Being aggrieved the Revenue preferred appeal before the Id. Commissioner (Appeals) on the ground that Section 149 of the Customs Act, 1962, provides that amendment in the Bill of Entry or Shipping Bill can be made subsequently in case the document was in existence when Bill of Entry was filed, based on which amendment is sought at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein is no longer res-integra , under the similar facts and circumstances in the case of Samsung India Electronics Pvt. Ltd., in Appeal No.C/709 710/2010 CU[SM] vide Final Order No. 70816-70817/2016 dated 09/09/2016, taking notice of the relevant provisions and also the provisions of Korea-India Comprehensive Economic Partnership Agreement, it was held as follows: Having carefully consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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