Court orders fresh review of amendment request based on contemporaneous evidence. Revenue instructed to assess documents promptly.

The Court allowed the Writ Petition, directing a fresh review of the amendment request based on the presented contemporaneous evidence. The revenue was instructed to assess the submitted documents for their contemporaneous nature and make a decision within six weeks. No costs were awarded in the judgment.

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Issues:
1. Request for amendment of Bills of Entry under Section 149 of the Customs Act, 1962.
2. Interpretation of the phrase 'in existence' in the context of providing evidence for amendment.
3. Rejection of the request for amendment by the customs authorities.

Analysis:

Issue 1: Request for Amendment of Bills of Entry
The petitioner, engaged in importing IT products, sought amendment of 17 Bills of Entry (B/E) due to errors in unit prices of imported products. Despite providing supporting documents like purchase orders and communications with suppliers, the Deputy Commissioner of Customs rejected the amendment request as goods were already cleared for home consumption. However, the proviso to Section 149 allows post-clearance amendments with contemporaneous evidence of errors.

Issue 2: Interpretation of the Phrase 'In Existence'
The crux of the matter lies in interpreting the phrase 'in existence' concerning the evidence required for amendment. The revenue contended that documents must be 'on record' to be considered, while the Court emphasized that the provision allows the assessee to present documents 'in existence' at the time of clearance to prove errors. The genuineness of such documents is subject to examination by customs authorities.

Issue 3: Rejection of Amendment Request
The rejection of the amendment request solely on the availability of an appellate remedy was deemed inappropriate. The Court clarified that factual errors necessitate rectification through amendment, not appeal. Consequently, the Court set aside the rejection, granting the petitioner the opportunity to submit contemporaneous documents for reevaluation within a specified timeframe.

In conclusion, the Court allowed the Writ Petition, directing a fresh review of the amendment request based on the presented contemporaneous evidence. The revenue was instructed to assess the submitted documents for their contemporaneous nature and make a decision within six weeks. No costs were awarded in the judgment.

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