TMI Blog2022 (2) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... as 5520 pieces. The error is evident as the invoice number is also matching. These errors can be considered for making amendment as provided for under Section 149. The matter needs reconsideration by the original authority for amending the Bill of Entry accordingly and reassessing the same - the matter is remanded back to the original authority with the direction to consider the application made under Section 149 of the Customs Act on the basis of documents submitted, as per law - Appeal allowed by way of remand. - Customs Appeal No. 86762 of 2021 - FINAL ORDER NO. A/85166/2022 - Dated:- 25-2-2022 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri R.S. Sharma, Advocate, for the Appellant Shri Manoj Kumar, Deputy Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 for import of 2760 pcs of backlit LED Panel at unit rate of USD 7,10 and total invoice value of USD 19596. b) Packing List for the above invoice for 2760 pcs (4 pcs X 690 cartons) c) Bill of Lading no CETGD1912968 with Gross weight 6100 kgs for 690 cartons d) Goods Receipt Note dt. 21.12.2019 7.1 Though the importer has submitted the abovementioned documents, it is pertinent to mention that these documents would have been of much use, had the importer opted for examination and submitted them at that point of time for correlating with the goods before Out of Charge by Customs. There is also nothing on record to show correspondence of the importer/CHA with the Customs Authorities informing that such a mistake has occu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmine the correct quantity of the goods and subsequently the correct duty, I am constrained to reject the appeal of M/s Surya Roshni Ltd.. Thus the appeal no. S/49-186/2020/Misc/JNCH/A-II filed by M/s Surya Roshni Ltd. is disposed off accordingly. 2.1 Appellant filed two Bills of Entry, as detailed below, against a common purchase order for importing 5520 pieces of Backlit LED Panel having unit price of USD 7.10:- Bill of Entry No. Date Quantity Value in USD 5914043 02.12.2019 2760 19596.00 5951438 05.12.2019 2760 19596.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma, Advocate, for the appellant and Shri Manoj Kumar, Deputy Commissioner, Authorised Representative, for the Revenue. 3.2 Considered the impugned order along with the submissions made in appeal and during the course of argument. 3.3 Section 149 of the Customs Act, 1962 provides for making amendment to the Bill of Entry. As per the same, the Bill of Entry could have been modified by the Revenue authorities to correct the clerical error made by the appellant under self-assessment or in assessment by the Revenue. The said Bill of Entry was filed on the basis of commercial invoice indicating number of quantity as 2760 pieces of Backlit LED Panel, whereas on the Bill of Entry the total quantity has been mentioned as 5520 pieces. The erro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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