2006 (12) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Co. on High Sea Sale basis under an agreement dated 6-9-2005. (b)     M/s Magpie Oversees Co. filed a Bill of Entry No. 119410 dated 12-9-2005 for a quantity of 250 MTs and claimed exemption under Notification No. 21/02; the goods were assessed and a sum of Rs.9,57,771/- was paid on 26-9-2005; orders for out of charge was granted on 29-6-2005. (c)     M/s Magpie Oversees Co. also filed bill of entry No. 119384 for the rest of quantity of 250 MTs claiming the same exemption and the goods were assessed and duty is yet to be paid. (d)    It appears that M/s Magpie Oversees Co. gave a letter dated 5-10-2005 stating that they are not in a position to utilize the goods in their fact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../s Magpie Overseas Co. Mere filing of bill of entry by a person having no title to the goods will not take away the right of the appellants, who are a seller of the goods on High Sea Sale basis. They are entitled to have release of the goods being an owner/importer, so the bill of entry is required to be amended. The amendment can be permitted in this case as a goods have not yet been cleared from customs are and only out of charge has been granted. Still the goods are in the custody of the customs. He also drew our attention to Section 149 of the Customs Act, which reads as follows :- "Amendment of documents: - Save as otherwise provided in Section 30 and 41, the proper officer may, in his discretion, authorize any document, after it ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Co. has not cleared the goods within the time limit prescribed under Section 47. The present appellant company has sold the goods on High Sea Sale basis. It is claimed that the monetary condition in pursuant to the agreement was not realized by the appellant, which is not disputed. 7.Taking into account the ratio of the various judgments quoted by the learned Advocate for the appellant, the order of the Commissioner is set aside with the following directions :- (a)     The bills of entry filed by M/s. Magpie Overseas Co. should be treated as cancelled. (b)     The present appellant shall be permitted to file fresh bill of entry/bills of entry in respect of the entire quantity of 500 MTs. ....