Bill of entry amendment may follow documented loss before final assessment and clearance for home consumption.

Section 149 permits amendment of a bill of entry where supporting documentary evidence existed before final assessment and clearance for home consumption. Removal of imported goods under provisional assessment is distinguished from clearance for home consumption, which follows final assessment and the proper officer's clearance order. Where imported goods sank before final assessment and a police report recorded the loss at that time, the stated analysis supports amendment of the bill of entry and consequential refund.

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Issues: Whether amendment of a bill of entry and consequential refund could be allowed where goods were removed under provisional assessment but 1,800 MT of imported goods sank before final assessment, and the relevant police report existed before final clearance.

Analysis: Section 149 permits amendment of a bill of entry, subject to its proviso concerning documents after clearance for home consumption. Removal of goods following provisional assessment is distinct from clearance for home consumption, which occurs upon final assessment and the proper officer's clearance order. The sinking was recorded in a police report dated before the final assessment and clearance; hence, documentary evidence of the loss existed at the material time.

Conclusion: Amendment of the bill of entry under Section 149 and consequential refund were rightly allowed in favour of the assessee.

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