9911796707
TMI Blog1996 (12) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... d been originally classified under 8421.29 of the CTA read with Notification No. 320/87-Cus. The appellants had claimed the benefit of Notification No. 59/87-Cus., dated 1-3-1987 which was rejected by the Assistant Collector on the ground that in terms of Clause (ii) of the said Notification the benefit cannot be given if the filters are inter-changeable with parts of motor vehicles. He has also held that the appellants had not protested about the original assessment which was based on physical examination of the filter in question and therefore, the benefit will be hit by provision of Section 149 of the Customs Act, 1962. The Learned Collector in his order has held that the goods were assessed on the basis of declaration made under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th reference to the parts Nos. mentioned in the invoice. The filters used in the transmission line are of a different sizes and designs than the filters in the internal combustion engine. It is stated that if these are not fuel filters then they cannot be considered as filters for internal combustion engine. It is stated by them that Section 149 stipulates that no amendment of Bill of Entry after the imported goods had been cleared for home consumption shall be authorised except on the basis of documentary evidence which was in existence at the time the goods were cleared. It is stated by them that there is no absolute bar in amendment of the Bill of Entry in case it is proved by documentary evidence, which existed at the time of clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods clearly fall within the Serial No. 16, of the Notification which covers Heading 84.21 with the description : 16. 84.21 Goods falling under sub-heading Nos. 8421.11, 8421.12, 8421.19, 8421.22 filtering or purifying machinery and apparatus for liquids other than fuel filters for internal combustion piston engines, filtering and purifying machinery and apparatus for gases other than air filters, and electrostatic precipitators designed for industrial use. Pointing out to the description in Sr. No. 16 of the Notification, the Learned Consultant submits that although sub-heading 8421.29 is not mentioned therein yet they are covered under the description filtering and purifying machinery and apparatus fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding given by the lower authorities that the provision of Section 149 of the Customs Act applies to the facts of the case is sustainable. He submits that now the importer is making a different claim than what has been declared in the Bill of Entry and once the goods had left the Customs control such a claim cannot be verified with the help of the documents. He further submits that the Hon ble Supreme Court has so held in the case of All India Glass Manufacturers Federation v. Collector of Customs as reported in 1991 (55) E.L.T. 5 (SC) and in view of this ruling the appellants have no case to sustain. 6. We have carefully considered the submissions made by both the sides and have perused the records. The first ground on which the claim i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 30 and 40, Section 149 grants discretion to the proper officer to authorise any document, after it has been presented in the Customs House to be amended but such amendment shall not be authorised after the imported goods have been cleared for home consumption or deposited in a warehouse or the export goods have been 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. 10. In the present case, the appellants are stating that the goods imported are meant for transmission line and not used in the internal combustion engine. It is very clear that the appellants are totally seeking a different declaration than what has been declared in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim made by the appellants is not supported by evidence and it cannot be verified at this stage. The Learned DR also relied on M/s. Steel Strips Ltd. as per Final Order No. C/110-111/96-B, dated 6-8-1996 wherein this Bench applied the ratio of All India Glass Manufacturers Federation v. Collector of Customs, (supra) and rejected the claim of the appellants, in the following terms as in Para 4 which is noted herein below :- 4. We have heard both sides. Admittedly no defects were found during examination of the goods. From the records it is seen that importers representative was also present at the time of examination. It was held by the Hon ble Apex Court in the case of All India Glass Manufacturers Federation (supra) that when the valu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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