1987 (5) TMI 254

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..... er (T)]. - The Appellants are not represented but by a letter dated 29-4-1987 they requested for a decision in the matter on the basis of documents submitted by them. Therefore, we heard Sh. D.K. Saha, the ld. JDR, for the Respondents and perused the papers filed by the Appellants. 2. Shri Saha submitted that in the relevant Bill of Entry the Appellants declared that the imported goods were for .....

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..... e by Shri Saha and have also perused the available papers including the Revision Application filed by the Appellants. The position as explained by Sh. Saha is correct. The Appellate Collector has taken into consideration the provisions of Sections 147 and 149 of the Customs Act and correctly held that amendments cannot be allowed in respect of the description of the goods in the Bill of Entry when .....

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