TaxTMI 
TaxTMI 
2018 (3) TMI 362
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....he facts of the case are that appellant had filed Bill of Entry DT. 03.02.2016 for clearance of goods declared as 9200 pieces of mobile phones. The Bill of Entry was facilitated under RMS however, it was picked up by shed officers for open and examination. After payment of duty of Rs. 88,79,493/- and on completion of customs procedures, goods were given out of charge on 04.02.2016. However, the im....
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....up for hearing, on behalf of the appellant, Ld. Consultant, Ms. R. Balakumari draws our attention to Public Notice No.12/2010 dt. 9.2.2010 of the Commissioner of Customs (Import), Nhava Sheva to point out that with the approval of concerned Joint Commissioner/Additional Commissioner in cases where amendment of Bill of Entry is permissible under Section 149, the same may be allowed in cases of genu....
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....pieces. It is also a fact that the consignment was subjected to open and examination at which time this discrepancy was not noticed. At the same time, an important aspect is that the appellant themselves came forward, after the goods had been cleared out of charge, to inform the customs authorities that they had in fact received excess quantity of goods. This attests to their bonafides. In the bac....