2009 (10) TMI 785

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..... des, I note that the short issue arising for consideration is whether the decision of the lower appellate authority to allow amendment of a bill of entry under Section 149 of the Customs Act (with consequential reassessment) is sustainable or not. In the impugned order, the learned Commissioner (Appeals) observed that the purchase order evidencing the actual price of the goods imported by the part .....

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..... d, therefore, it was open to the importer under Section 149 to apply for amending their bill of entry on the basis of such document. This is precisely what was allowed by the Commissioner (Appeals). 2. The scope of Section 149 of the Customs Act was examined in the case of I.P. Rings Ltd. v. CC (Air), Chennai - 2006 (202) E.L.T. 61 (Tri.-Chennai), wherein it was held that, in an appropriate case .....

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..... llowed under Section 149 of the Customs Act on the basis of documentary evidence which was in existence anterior to export. The decision in Man Industries (I) Ltd. was upheld by the Hon ble High Court vide 2007 (216) E.L.T. 15 (Bom.). 3. Following the case law cited by the learned counsel, I am inclined to uphold the decision of the lower appellate authority with reference to Section 149. The im .....

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