2024 (2) TMI 99

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....ers etc, meant for use in passenger cars. Between 01.10.2020 and 13.11.2020, the petitioner imported components from the Republic of Korea and the Kingdom of Thailand for use in the manufacture of various products under the 21 bills of entry set out in the impugned order at internal page 2. The petitioner asserts that Notification Nos.151/2009-Cus. and 152/2009-Cus. dated 31.12.2009 were issued by the Central Government in exercise of powers under Section 25 of the Customs Act, 1962 (the Customs Act) to provide for exemption from Basic Customs Duty (BCD) in respect to goods originating from the Republic of Korea. As per the Notification, the petitioner asserts that exemption from BCD is available for the import subject to satisfying the Dep....

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....Appeals), who remanded the matter to the 2nd respondent for re-examination. The order impugned herein was issued pursuant thereto. 5. Learned counsel for the petitioner invited my attention to the impugned order and contended that the said order was issued by completely misconstruing Section 149 of the Customs Act. In particular, learned counsel submitted that the finding recorded in the impugned order to the effect that a request for amendment should be confined to rectification of inadvertent and/ or bona fide errors is contrary to the language of Section 149. With reference to the language of Section 149, he submits that a request for amendment may be made after the imported goods have been cleared for home consumption provided relevant....

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.... cleared, deposited or exported, as the case may be. " The principal clause enables the proper officer to authorise amendment of any document after it was presented to the Customs House. The proviso thereto prescribes that no amendment of a bill of entry or a shipping bill or a bill of export shall be authorised after the imported goods were cleared for home consumption or deposited in a warehouse or after goods were 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. 8. The text of the proviso makes it clear that amendment is permissible only on the basis of documentary evidence that was in existence at the time the goods were cleared, ....