2015 (1) TMI 206

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....or the Respondent. ORDER After hearing both sides for some time, it is found that the issue itself can be finally decided. Accordingly, the requirement to pre-deposit is waived and appeal itself is taken up for final decision. 2. The appellant filed a Bill of Entry No. 8705900, dated 8-12-2012 for the import of Network Application storage system & CISCO Unified Computing System form Singap....

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.... scrip and to pay the interest in cash. The original adjudicating authority rejected the request made by the appellant for debiting the SFIS scrip and payment of interest in cash. An appeal filed against this order has also been rejected. 3. On going through the records and hearing both the sides, I find that in this case the Commissioner (Appeals) has rejected the request on technical groun....

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....ime the goods were cleared, deposited or exported, as the case may be. 4. It can be seen from the above that there is no express prohibition under Section 149 for amendment of Bill of Entry after the goods have been cleared. What the section provides is that if such an amendment is to be carried out, it has to be based on documentary evidence which was an existence at the time the goods were....