2009 (1) TMI 200 - AT - Customs

Tribunal allows amendment to Bills of Entry without re-quantification of duty

The Appellate Tribunal CESTAT, Chennai allowed the appeals of M/s. Thiru Arooran Sugars Ltd. and M/s. Shree Ambika Sugars Ltd. against the Commissioner ... Amendment to Bill of Entry - The prayer of the appellants is to allow them substitute CSH 1701.90 declared in the Bills of Entry for assessment of CVD on the imported goods under the Central Excise Tariff with CSH 1701.39. The appellants claimed that the amendment to the Bills of Entry could be allowed with reference to the Central Excise Tariff and the documents that were in existence at the time of assessment of the impugned Bills of Entry. Original authority declined the permission sought to make the amendment solely on the ground that the same would entail re-quantification of the duty leading to a lower amount of duty foregone. This is not a valid ground to deny an importer a facility provided in the Act. – Held that the assessing authority is directed to allow the appellants amend the Bills of Entry subject to the conditions prescribed under Section 149 of the Act. The appeals are allowed. The Appellate Tribunal CESTAT, Chennai heard appeals from M/s. Thiru Arooran Sugars Ltd. and M/s. Shree Ambika Sugars Ltd. against a Commissioner (Appeals) order. The appellants imported raw sugar for conversion into white sugar under the DEEC Scheme. They requested an amendment to the Bills of Entry to revise the Additional duty of Customs. The Commissioner (A) rejected the appeals, stating that the original assessment of the Bills of Entry had become final. The appellants argued that the amendment was needed due to DGFT requirements. The Tribunal reviewed relevant case law and found that the amendment sought did not require re-quantification of duty. The Tribunal directed the assessing authority to allow the amendment under Section 149 of the Act, and the appeals were allowed on 16-1-2009.