9911796707
TMI Blog2009 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... s had imported raw sugar for conversion into white sugar under the DEEC Scheme. Imports were made by the appellants under three consignments each in the year 2004 through the port of Tuticorin. The appellants approached DGFT for extension of time to fulfill export obligation. DGFT asked the appellants to pay 2% of the duty saved towards fee for extension of time. Thereupon the appellants approached the Commissioner (Customs), Tuticorin, for amendment of the Bills of Entry revising the Additional duty of Customs (CVD) applicable from 16% advalorem to Rs. 71/- per quintal by re-classifying the imported goods under CETH No.1701.39 for assessment of CVD in terms of Section 149 of the Customs Act, 1962. Vide his letter dated 15-02-06, the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act allowing clearance on Bill of Entry submitted by the importer was an adjudication order. The Commissioner (A) rejected the appeals filed by the importer and refused to interfere with the communication dated 15-02-06 of the Assistant Commissioner of Customs. In the appeal before the Tribunal, one of the grounds taken is that the communication of the Assistant Commissioner Customs deciding their representation for amending the Bills of Entry was issued without giving them an opportunity for presenting their case. The relevant Bills of Entry had shown the applicable CVD as 16% ad valorem instead of the correct Rs. 71/- per quintal. This error could be rectified by amending the relevant Bills of Entry in terms of Section 149 of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal held that the right of an importer to seek amendments in the Bills of Entry covering imported goods assessed and cleared was not removed or whittled down by the judgment of the Apex Court in the case of Flock (India) Pvt. Ltd., (supra) and Priya Blue Industries Ltd. v. C.C. (Preventive) - 2004 (172) E.L.T. 145 (S.C.). The Tribunal directed the authorities to permit the appellants therein to file amended Bills of Entry for reassessment. (ii) Senka Carbon Pvt. Ltd. v. C.C., Chennai - 2007 (216) E.L.T. 397 (Tri.-Chen.) In this decision, appellants were permitted to amend Bills of Entry under Section 149 of the Act even after clearance of goods were cleared, on the basis of documents that existed at the time of clearance. After reass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s. Prem Nath Diesels Pvt. Ltd. v. Collector of Customs, Calcutta (supra), the Tribunal had rejected the appeal filed by the importer for directions to the authorities to permit it to amend the declaration in the Bill of Entry. The description sought to be substituted was totally different from the original declaration. As the goods namely, oil filters other than fuel filters, had already been cleared and were not available for verification, the claim of the appellants was found to fall within the mischief of Section 149 as found by the lower authorities. (ii) Ashok Leyland Ltd. v. C.C.E., Chennai (supra). The Tribunal made the observation that the assessment of Bill of Entry was an appealable order. Amending of Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit them to amend the Bills of Entry as regards the classification of the impugned goods under Central Excise Tariff from CSH 1701.90 to CSH 1701.39. Section 149 reads as follows: SECTION 149 - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so 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 expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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