2017 (3) TMI 909

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....houdhary The present appeal is filed by Revenue, against Order-in-Appeal No. NOI/EXCUS/000/APPL/32/2014 dated 17/02/2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. It has been held that the respondent-assessee is entitled to amendment of the bill of entry under the provisions of Section 149 of the Customs Act, 1962 read with Notification No. 187/2009-Cus (NT....

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....clearance of the goods. Subsequently on receipt of the certificate of origin the respondent-assessee filed the claim for amendment of the Bill of Entry and to allow the benefit of exemption under the said notification. The Revenue vide Order-in Original No. 26/ADC/Cus/2013 dated 29/07/2013 the Additional Commissioner allowed the prayer for amendment in the subject Bills of Entry under the provisio....

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....or Revenue relies on the grounds of appeal and that the issue involved is whether amendment in the Bill of Entry, was permissible under Section 149 of the Customs Act, 1962 on the basis of documents/certificate of origin issued with retrospective effect, vide Notification No. 187/2009-cus (NT) dated 31/12/2009. 4. Heard both the parties. 5. I find that the issue involved herein is no longer res-....