TaxTMI 
TaxTMI 
2017 (12) TMI 782
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....he impugned order dated 27,04.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the case are that the appellant had imported Automotive Paint by Bill of Entry No.6172374/29.07.2016 against Invoice No.NP/304/2016 dated 23.06.2016, Vide SI. No.10 of the above Invoice and BE 993.60 Ltrs. Of "Numix Autobase 1 K" ....
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....2016 approached the proper officer for amendment of the Bill of Entry under Section 149 of the Customs Act. The request of the appellant was rejected by the original authority vide its decision dated 14.03.2017 by giving reasoning that the proper officer who examined the goods has reported that the declared RSP matched with that found on the package. Aggrieved by the said order, he filed appeal be....
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....that the Revenue has wrongly held that document produced is inadequate whereas the invoice filed along with the Bill of Entry itself shows the error and further the appellant has also submitted the previous Bills of Entry No.4845673 dated 08.04.2016 wherein the identical product was cleared under the actual price. The declared price of the goods in the said Bill of Entry was accepted by the Depart....
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.... Vs. The Commissioner of Customs (Import), Nhava Sheva reported in 2014 (314) EL.T. 387 (Tri, -Mumbai) d) Mohit Overseas Vs. Commissioner of Customs reported in 2016 (335) E.L.T. 18 (Del.) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the record, I find that the perusal of the invoice wh....