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TMI Blog2008 (3) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants had imported metal furniture from France. Three consignments of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance payment was not reflected on any of these three invoices. As the value of the goods was declared in each of the Bills of Entry on the basis of the value mentioned in the respective invoice, the advance payment of EURO 66279 was omitted from the declared value. Realizing this omission, the assessee applied to the jurisdictional Asst. Commissioner of Customs for cancellation of the out-of-charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears to have conducted themselves in good faith. The advance payment of EURO 66279 was not reflected in any of the three invoices which accompanied the respective Bills of Entry. The total invoice value of the goods covered by the three Bills of Entry was EURO 154650 and this amount was declared to the Customs. The proforma invoice dated 2-2-07 indicates a total value of EURO 220930 equal to EURO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of goods against the party. We do not think that this course of action was desirable in the facts and circumstances of this case. 4. For the reasons already noted, we set aside the impugned order and direct the proper officer of Customs to permit amendment of one of the three Bills of Entry so as to enable the party to include the omitted amount of EURO 66279 in the declared value and pay t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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