TMI Blog2024 (2) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;ble Supreme Court in ITC [ 2019 (9) TMI 802 - SUPREME COURT] this Court examined the same in earlier orders and concluded that the Hon'ble Supreme Court did not intend to restrict the remedies of the assessee to the filing of an appeal. On examining the impugned order, I find that the Assistant Commissioner of Customs has rejected the claim on the basis that the importer should establish that the goods originated from Australia and by placing reliance on public notice. The said public notice was quashed by the earlier order of this Court. As regards the requirement that the importer should establish that the goods originated from Australia, as discussed earlier, this aspect should be determined by examining the certificate of or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amendment of the above mentioned bills of entry. The said application was rejected under orders impugned herein. These writ petitions were filed in the said facts and circumstances. 3. Learned counsel for the petitioner invited my attention to the public notice issued on 18.10.2019 whereby public notice No.65/2018 dated 11.09.2018 was cancelled. By relying on the judgment of this Court in M/s.Brilliant Metals Pvt. Ltd. v. The Authorised Officer, J.Matadee Free Trade Zone and another, W.P.Nos.4222 4223 of 2020, order dated 21.11.2023 , he submits that this Court quashed the public notice dated 18.10.2019 on the ground that the judgment of the Hon'ble Supreme Court in ITC Limited v. Commissioner of Central Excise (ITC), 2019 (36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n existence at the time the goods were cleared, deposited or exported, as the case may be . (emphasis added) [Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal.] 6. The first proviso to Section 149 clearly indicates that it enables the amendment of a bill of entry inter alia after the goods are cleared for home consumption subject to the condition prescribed therein. The condition prescribed therein is that such amendment can be made only on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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