2009 (5) TMI 671

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..... r the Respondent. [Order per : P. Karthikeyan, Member (T)]. - Heard both sides. 2. In the impugned order, the Commissioner (Appeals) sustained the denial of refund claim for an amount of Rs. 89,269/- filed by the appellants. The appellants had imported machinery spares under Bill of Entry No. 260222 dated 15-2-2000 and omitted to claim exemption from special additional duty of customs (SA .....

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..... erms of Section 149 of the Customs Act and the same could be assessed extending the benefit now. He prays that the lower authorities may be directed to entertain such an application. We observe that the appellants have an option to seek amendment of the subject Bill of Entry in terms of Section 149 of the Customs Act and direct that the proper officer of customs shall consider the same and dispose .....

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