2004 (12) TMI 471

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Vishal Agarwal, CA, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  This is a Revenue's application for stay of the order of the Commissioner (A), Mumbai. In the impugned order the Commissioner set aside the lower authority's order. 2. Briefly, the respondent imported a cleared 9200 Kgs of D-Alpha-P-Hydroxy Phenyl Glycine base from China under DEEC Scheme. The r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titute the four licences with valid DEEC licences under which exemption from anti-dumping duty is available. The respondents sought permission to amend the documents filed at the time of import under Section 149 of the Customs Act. 3. The lower adjudicating authority refused the permission to amend the documents on two grounds. First that the proposal to amend the document is an after thou....