2009 (10) TMI 785

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....ing the records and hearing both sides, I note that the short issue arising for consideration is whether the decision of the lower appellate authority to allow amendment of a bill of entry under Section 149 of the Customs Act (with consequential reassessment) is sustainable or not. In the impugned order, the learned Commissioner (Appeals) observed that the purchase order evidencing the actual pric....

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.... existence at the time of import and, therefore, it was open to the importer under Section 149 to apply for amending their bill of entry on the basis of such document. This is precisely what was allowed by the Commissioner (Appeals). 2. The scope of Section 149 of the Customs Act was examined in the case of I.P. Rings Ltd. v. CC (Air), Chennai - 2006 (202) E.L.T. 61 (Tri.-Chennai), wherein it was....