TMI Blog2020 (10) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the goods were cleared, deposited or exported to establish the error - The lis in this matter revolves around the interpretation of the phrase in existence , as according to the revenue the phrase should be read as available with the Department and it is only if the documents relied upon by the petitioner seeking amendment were, in fact, on record that such amendment could even be considered. What is contemplated vide the proviso to Section 149 is an opportunity to be extended to an assessee to produce such documents that were in existence at the stipulated time that would serve to establish the error, if any, in the B/E. The genuineness of such documents or a confirmation as to whether such documents were actually in existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the prices of imports of identical products in other Ports including the Chennai Port itself at other points in time, would establish this error. 3. Having come to realise the error, the petitioner approached the Deputy Commissioner of Customs/R2 on 09.09.2019 pointing out the same and seeking amendment of the B/E under Section 149 of the Customs Act, 1962 (in short Act ) in order that the correct value of the imported products be reflected therein. Though they state that purchase orders and subsequent invoices reflecting the correct value of the product and a tabulation to show the comparative value of unit prices of the same products imported at other Ports also accompanied the aforesaid communication, Mr.Pramod Kumar Chopda, on ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aches the revenue yet again seeking amendment of the B/E annexing several documents to evidence the error in the B/E available contemporaneous with the import, duly received by the respondent. 7. The documents are (i) Price list, (ii) Purchase order inter se the petitioner and its supplier reflecting the correct unit price, (iii) Original invoices containing the erroneous unit price, iv) Purchase order inter se the petitioner and its customer and v) Remittance report. 8. On 03.01.2020, R1/Joint Commissioner of Customs passes the impugned order once again rejecting the request for amendment of the bills, as against which, the present Writ Petition is filed. The Officer also suggests that the petitioner may approach the appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared, deposited or exported to establish the error. 12. The lis in this matter revolves around the interpretation of the phrase in existence , as according to the revenue the phrase should be read as available with the Department and it is only if the documents relied upon by the petitioner seeking amendment were, in fact, on record that such amendment could even be considered. 13. I cannot agree. What is contemplated vide the proviso to Section 149 is an opportunity to be extended to an assessee to produce such documents that were in existence at the stipulated time that would serve to establish the error, if any, in the B/E. The genuineness of such documents or a confirmation as to whether such documents were actually in existe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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