2009 (7) TMI 386

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....y the Revenue. 2. Brief facts of the case are that the Respondent had imported Monoethyl Glycol, vide Bill of Entry and paid duty with the duty structure 7.50% + 16% + 2% + 1% + 2% + 1% + 4%. The respondent later on realized that CVD at 16% has been wrongly paid instead of CVD @ 12% vide general exemption (52B) of Notification No. 4/06, dated 1-3-2006, as amended. 3. The respondent filed a refun....

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....ent in the case of Senka Carbon Pvt. Ltd. - 2007 (216) E.L.T. 397 (Tri.-Chennai) whereby in similar circumstances, amendment under Section 149 was allowed. The appellate authority allowed the appeal with the findings that Section 149 of the Customs Act, 1962 provides for an amendment even after clearance of the goods if documentary evidences were in existence at the time of clearance and directed ....

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....e amendment in the Bill of Entry as per the provisions of Section 149 of the Customs Act, 1962. 8. Heard. 9. On plain reading of the Section 149 of the Customs Act, 1962, which is reproduced here as under:- "Section 149 - Amendment of documents - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorize any document, after it has been presented in th....