2021 (4) TMI 356

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....iled Bill of Entry No.8221802 dated 15.10.2012 for assessment. 1. After assessment and payment of customs duty of Rs. 1,92,402/-, when the petitioner's CHA approached the Airports Authority of India for taking delivery of the goods, the Airport Authority delivered only one package to the petitioner's CHA and informed that the whereabouts of the other pallets was not known. 2. 4. Under these circumstances, the petitioner sent a representation to the Deputy General Manager - Imports Cargo with a request to trace out the missing pallet. 5. Since the imported cargo on which the duty was paid was not traceable, the petitioner made a claim with the insurance. The petitioner also sent a letter dated 20.03.2013 to the 1st respondent to r....

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....at as per Section 149 of the Customs Act, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended. 11. It is submitted that under Section 149 of the Customs Act, 1962, an amendment to Bill of Entry or Bill of Export or other documents can be allowed on the basis of documentary evidence which was in existence at the time when the imported goods were cleared, deposited or exported. It is submitted that the petitioner is seeking amendment to the bill of entry based on the documents which were in existence at the time of the import due to the theft. 12. The learned counsel for the petitioner submits that the Bill of Entry has to be re-assessed in terms of the decision of....

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....hority. It was therefore submitted that the present writ petition was liable to be dismissed. 17. I have considered the arguments advanced by the learned counsel for the petitioner and the respondents. 18. Facts are not in dispute. The imported goods were assessed on 15.10.2012 under Bill of Entry No.8221802. The petitioner paid the customs duty on 15.10.2012 vide challan No.2004701696 through IDBI Bank unaware of the fact that the imported goods were lost after they were assessed to duty. 19. The Airport Authority of India was responsible for safe keeping of the imported goods as per Regulation 6(i) of the Handling Cargo in Customs Area Regulations, 2009. Airport Authority of India was the custodian of the imported goods as per Handling....