2009 (10) TMI 785 - AT - Customs

Summary

Issues:
1. Whether the decision of the lower appellate authority to allow amendment of a bill of entry under Section 149 of the Customs Act is sustainable.

Analysis:
The judgment delves into the issue of whether the decision of the lower appellate authority to permit the amendment of a bill of entry under Section 149 of the Customs Act is valid. The crux of the matter revolves around the validity of a purchase order used as the basis for amending the assessable value in the bill of entry. The learned Commissioner (Appeals) allowed the amendment citing the existence of the purchase order at the time of assessment. The department contested the validity of the purchase order but failed to produce evidence to support their claim. The Tribunal emphasized that since the purchase order was a valid document in existence during import, the importer had the right under Section 149 to seek an amendment based on it. Consequently, the Tribunal upheld the decision of the lower appellate authority in allowing the amendment.

In a broader context, the judgment also explores the scope of Section 149 of the Customs Act as highlighted in previous case law. Reference is made to the case of I.P. Rings Ltd. v. CC (Air), Chennai, where it was established that amendments to a bill of entry could be permitted based on material existing at the time of import. The judgment further elaborates on the necessity for such amendments to precede reassessment under Section 17 of the Customs Act. The decision in I.P. Rings case was consistently followed by the Tribunal in subsequent cases, reinforcing the principle that amendments could be allowed on the basis of pre-existing material. Notably, the judgment cites cases like Brakes India Ltd. v. CC, Chennai and Man Industries (I) Ltd. v. CC (EP), Mumbai, where similar principles were upheld by the Tribunal and even the Hon'ble High Court.

Ultimately, the Tribunal, guided by the precedent set by previous cases and the provisions of Section 149, supported the decision of the lower appellate authority in allowing the amendment to the bill of entry. By aligning with the established legal principles and case law, the Tribunal dismissed the appeal, affirming the sustainability of the lower appellate authority's decision regarding the amendment under Section 149 of the Customs Act.