2016 (11) TMI 224

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....nti-dumping duty leviable under Section 3,8 & 9A of CTA, 1975 respectively (exemption Notification No. 51/2000-Cus dated 27.04.2000).  The Appellants produced seven advance licence for clearance of the said goods. Subsequently it was noticed by the lower authority that some of the licence produced by the Appellant were advance licence for deemed exports, which is governed by Notification No. 50/2000-Cus dated 24.07.2000, under which goods are exempted from whole of customs duty leviable under 1st Schedule to CTA, 1975 & whole of additional duty leviable under Section 3 of CTA, 1975. As per the Appellants, they had submitted these licences out of mistake and they requested for substitution of said licence, which were valid for exemption....

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....; mistake  in  respect of  these  four  licences  and requested  vide  their  letter  dated 26.7.2002   (Exh.D),    for  substitution of these licenses with eight other licenses,  e.g. (1) 310093787/19.07.01; (2) 310103360/25.09.01;  (3) 310121646/28.01.02; (4) 310091788/27.07.01; (5) 310101173/11.09.01; (6) 310094978/27.07.01; (7) 310084618/16.05.01  and  (8) 310112890/15.12.01, which are valid under Notification No. 51/2000-Cus., valid for said goods at the relevant time under which the goods are also exempted from anti-dumping  duty.  As per the appellants, if the said eight Licences valid for the imported goods are allowed to be....

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.... assessment was done and benefit of Notification No. 51/2000-Cus. was allowed though it would not available for a quantity of 5179.774kgs. After noticing the said mistake, the Revenue issued a notice to the respondent and only after  realizing their mistake the respondent sought benefit of Section 149 of the Act.  It was argued that under Section 149 of the Act, no amendment in Bill of Entry can be allowed after the imported goods have been cleared for home consumption, except on the basis of documentary evidence which was in existence at the time of goods were cleared. It was argued that even if the documents exist before the clearance of goods, this cannot be done. Since it will amount to review of assessment already made. ....