1997 (8) TMI 215

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..... [Order per : P.C. Jain, Member (T).] - Learned Consultant, Shri A. Halder submits that the only controversy in this case is whether the amount of Insurance shown in the Insurance document given by the Insurance Company and available at the time of clearance of the goods is to be taken into account for determining the value of the imported goods or is it the actual amount of Insurance which has .....

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..... 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the customs house to be amended : Provided that no amendment of bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on th .....

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..... d Claim has to be looked into only from an angle of those provisions. 4. Opposing the contentions, learned SDR, Shri T. Prem Kumar for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the submissions of both sides. We are inclined to agree with the submissions of learned Consultant, Shri A. Halder.The purpose of the provisions of Section 149 .....

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