TaxTMI 
TaxTMI 
2010 (2) TMI 448
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....te 2 to Chapter 17 of the Central Excise Tariff, 1985 that the import of raw sugar satisfy the above criteria and therefore, CVD would be only Rs. 85/- per quintal or Rs. 850/- per Metric Ton. Therefore, they requested that a correction may be made in all the above Bill of Entries with the Central Excise Classification for CVD/Additional duty as 170139, and Rs. 85/- per Quintal or Rs. 850/- per Metric Ton of Raw Sugar for Additional Duty/CVD instead of 16% and in this context, they invited attention to Section 149 of the Customs Act, under which an amendment in the Bill of Entry or Shipping Bill is authorized, even after the import of goods have been cleared on the basis of the documentary evidence which was in existence at the time of clea....
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....ial question of law : "(a) Whether the Tribunal was correct in sustaining the appeal on a ground that was not considered in the impugned order? (b) Whether the Tribunal can exercise the discretion of the proper officer under Section 149 of the Customs Act, 1962, especially when the proper officer has had no opportunity to exercise the same?" 5. The learned counsel appearing for the appellant submitted that the present question does not fall under Section 149 of the Customs Act, 1962 (hereinafter referred to as "the Act") and therefore, Appellate Tribunal's order has to be set aside and he also relied on the decision of the Hon'ble Supreme Court reported in 2004 (172)....
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....osited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time of goods were cleared, deposited or exported, as the case may be." 8. The section clearly provides for specific condition subject to which alone the amendment of documents can be authorised by the appropriate officer; in his discretion, after the import goods have been cleared for home consumption. In the instant cases, there was no dispute that the goods had been cleared and therefore, unless the other condition is satisfied, Section 149 of the Customs Act, 1962 cannot be applied. The Appellate Tribunal, while commenting about the original authority rejecting the amendment on the ground that the sam....