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TMI Blog2022 (2) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, amendments to the B/Entry is carried out with the approval of Deputy/Assistant Commissioner. The request for amendment may be submitted with the supporting documents. As per Section 149 of the Customs Act, 1962, 'no amendment of a bill of entry or a shipping bill or bill of export shall be 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. So, the law allows amendment to a B/E or S/Bill even after the clearance of goods but only on the basis of documents that existed at the time of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority in terms of the judgement of ITC Ltd vs CCE. Kolkata 2019(368) ELT 216(SC)) wherein the order of assessment is required to be challenged. Further, I find that, the Appellant instead of correcting the data punching error at the initial stage of filing of B/Entry or before clearance of the goods, has resorted to filing an appeal for amendment in the B/Entry, that too when the goods have not been examined and are not in the custody of Customs and it is not possible to arrive at the no of pieces of Backlit LED Panels' in the consignment. 9 Further, I also place reliance in the case of Prem Nath Diesels (P) Itd. vs Collector of Customs, Calcutta, Final Order No. C/597/96-B, dated 30-7-1996 in Appeal No C/504/88-B, reported in 1996 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to judgment having Civil Appeal No. 293294 of 2009 wherein Hon'ble Supreme Court of India held that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of self-assessment and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self-assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act." 2.4 Accordingly as directed by the jurisdictional Assistant Commissioner, the appellant filed an appeal to the Commissioner (Appeals) which has been dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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