2009 (7) TMI 347

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..... ustoms Tariff Act. They filed two bills of entry which were duly assessed to CVD @ 16% and the importer deposited the entire amount of duty. Subsequently, it was noticed that rate of CVD were reduced to 8% from 16% vide Notification No. 23/2007-C.E., dated 3-5-2007. Hence, the importer filed applications for amendment/re-assessmenl of bills of entry. They have also filed refund claims for Rs. 1,85,192/- and Rs. 2,25,415/- in respect of two bills of entry. The Appraiser re-assessed the bills of entry and approved by the Asst. Commissioner, refund claims were sanctioned on the basis of re-assessment of bills of entry. In the meantime, the importer filed two appeals against the assessed bills of entry before the Commissioner (Appeals) challeng .....

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..... before the Tribunal. 4. Learned Advocate on behalf of the importer submits that they have filed applications for re-assessment/amendment of bills of entry. In this context, the learned Advocate produced letter dated 29-5-2007 addressed to the Asst. Commissioner of Customs. He submits that amendment/re-assessment can be allowed after clearance of the goods. In this context, the learned Advocate relied upon the Tribunal's decision in the case of Senka Carbon Pvt. Ltd. v. CC, Chennai, reported in 2007 (216) E.L.T. 397 (Tri. -Chennai) and Taksal Pharma Pvt. Ltd. v. CC, Airport, Mumbai, reported in 2008 (232) E.L.T. 345 (Tri.-Mumbai). It is his submission that in view of the decisions of the Tribunal, appeal filed by the Revenue is liable to be .....

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..... er, the appellants also requested for amendment of the bills of entry which was not considered by the original authority. The Commissioner (Appeals) proceeded on the basis of amended bills of entry even after clearance of the goods would be permissible but in the present case original authority has not amended the bills of entry and re-assessed bills of entry which is not permissible under the law. 6. The Tribunal in the case of Senka Carbon Pvt. Ltd. (supra) held that Section 149 provides for amendment of bill of entry even after the clearance of goods provided the amendment is made on the basis of documents and were available at the time the goods were cleared. As such, the impugned orders are set aside. Appeal filed by the Revenue is al .....

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