2026 (7) TMI 1379

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..... 3. Both these Tax Appeals are filed under Section 130 of the Customs Act, 1962 (for short, "the Act"), proposing the following substantial questions of law arising from the common order dated 4.1.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad, ("Tribunal" for short) in Customs Appeal Nos.10958 and 10959 of 2021:- "(i) Whether Hon'ble Tribunal is correct in allowing Refund, whereas as per Section 149 of the Customs Act-1962, no amendment of a bill of entry shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse except on the basis of documentary evidence which was in existence at the time the goods we....

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....Act, the respondent preferred an appeal before the Tribunal. 8. The Tribunal has observed that the Bill of Entry No.6711677 dated 8.6.2018 was filed for 47,200 MTs, which was assessed provisionally on 8.6.2018, and document was cleared for home consumption on 11.6.2018 and, thereafter, the goods were unloaded on barges for transfer from the vessel, which arrived on 9.6.2018. The discharge operation commenced on 11.6.2018 and was completed on 24.6.2018 and total quantity discharged, as per the draft survey report, was 47,200 MTs. The entire operation was completed with 28 barges, out of which one barge carrying 1,800 MT DAP sunk on 13.6.2018 in the sea. Therefore, the total quantity received by the respondent was 45,400 MTs. 9. The req....

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....6.2018, and the police report dated 15.6.2018 was made available prior to the final assessment made by the appellant on 19.6.2018. 12. In view of the above undisputed facts, it would be germane to refer to the provision of Section 149 of the Act, which reads as under:- "149. Amendment of documents. Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been exporte....