TaxTMI 
TaxTMI 
2008 (2) TMI 762
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....H. Jadhav, JDR, for the Respondent. [Order]. - These stay applications are directed against the Order-in-Original No. 102/2007/CC(I)/JNCH, dated 23-11-2007, vide which the adjudicating authority has confiscated the goods imported by the appellant-company and given an option to redeem the same on payment of redemption fine and imposed penalties on the appellant-company and the CHA under the....
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....that there is misdeclaration on the part of the applicant, as the bills of entry are filed and cleared under "Risk Management Scheme". It is his submission that the RMS mandates that the faith is restored on the importer for giving proper declaration and enclosing the copies of the documents for assessment of the duty. Having not done so, the goods are correctly held as liable for confiscation und....
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....ein) that there is an inadvertent error of not including the value of one invoice, which accompanied the consignment. On perusal of the records, I find that the bill of lading, which was before the authorities clearly indicated the presence of the third invoice. The statements of the appellant as well as CHA as recorded, would show that non-inclusion of the value of the third invoice in the bills ....
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....d, as the case may be." 6. It can be noticed from the above reproduced section that the proper officer in his discretion, may authorize any document which has been presented in the customs house to be amended. On the reading of the entire section along with provision, it would indicate that the amendment of the bills of entry or shipping bill could be entertained before the goods are cleared....