2004 (12) TMI 471

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..... Moheb Ali M., Member (T)]. This is a Revenue s application for stay of the order of the Commissioner (A), Mumbai. In the impugned order the Commissioner set aside the lower authority s order. 2. Briefly, the respondent imported a cleared 9200 Kgs of D-Alpha-P-Hydroxy Phenyl Glycine base from China under DEEC Scheme. The respondent submitted 7 DEEC licences seeking clearance of the said go .....

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..... ion from anti-dumping duty is available. The respondents sought permission to amend the documents filed at the time of import under Section 149 of the Customs Act. 3. The lower adjudicating authority refused the permission to amend the documents on two grounds. First that the proposal to amend the document is an after thought and second he held that the documents cannot be amended after the good .....

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