2013 (8) TMI 133

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....an, Advocate For the Respondent: Shri R.K. Verma, AR JUDGEMENT Per Archana Wadhwa (for the Bench): As per facts on record, appellant imported 5 machines i.e. Copper plating machine, Nickel plating machine, Degreasing machine, cleaning machine and proofing machine for a total value of US $ 1,70,000. Bill of Entry was filed along with the Commercial invoice along with cover invoice, pack....

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....on record the entire documentary evidence showing that it was only 5 machines which were imported by them and in terms of Section 149 of the Customs Act, such an amendment to the Bill of Entry is permissible if the importer is able to establish from the documentary evidence in existence at the time of import that the declaration in the Bill of entry was incorrect. Though, the appellant placed on r....

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....declaration made in the bill of entry as the amendment would be necessitated only when there is wrong declaration made by the imported. As such, the reasoning of the lower authorities that the importer has himself made the declaration and as such, amendment cannot be permitted, is not in accordance with the common interpretation of the provisions of law. 5. As regards the documentary evidence, ....