TaxTMI 
TaxTMI 
2020 (10) TMI 970
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss of regularly importing Information Technology (IT) products. The present dispute relates to imports during the period 24.07.2019 to 26.07.2019. 17 Bills of Entry (B/E) were filed seeking clearance of imported consignments. According to the petitioner, the invoices in relation to the aforesaid 17 B/E contained an error in the unit price of the imported products that came to be perpetrated in the B/E as well. However, according to the petitioner, contemporaneous documents by way of purchase orders as well as other materials, such as communications inter se the suppliers and the petitioner and a comparison of the prices of imports of identical products in other Ports including the Chennai Port itself at other points in time, would establish....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he petitioner appears contrary to the judgment of the Hon'ble Supreme Court in ITC Limited V. CCE, Kolkata IV (2019 (368) ELT 216). 6. On 17.10.2019, the petitioner reiterates the request for amendment, in response to which, the Officer, vide communication dated 31.10.2019, makes a reference to the judgment of the Hon'ble Supreme Court in the case of ITC Limited V. CCE, Kolkata IV ((2019(368) ELT 216 - Civil Appeal Nos.293294 of 2009) and reiterates his earlier communication permitting the petitioner to submit a refund application in the prescribed format. On 21.11.2019, the petitioner approaches the revenue yet again seeking amendment of the B/E annexing several documents to evidence the error in the B/E available contemporaneous with the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. 11.Admittedly, in the present case, the goods have been cleared for home consumption and therefore the petitioner seeks the benefit of the proviso, as per which, the petitioner/assessee would be entitled for amendment if it were able to supply sufficient evidence by way of documents that were 'in existence' at the time of the goods were cleared, deposited or exported to establish the error. 12. The lis in this matter revolves around the interpretation of the phrase'in existence', as according to the revenue....