2011 (3) TMI 1112

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt Commissioner of Customs rejected the claim for amendment - Held that:- The request for amendment was valid in the eye of law. Further, the request for transfer of the goods to a licencee having manufacturing facility/refinery for the manufacture of refined oil is also permissible as per the warehousing provisions. Therefore, permit the amendment of the Bill of Entry and allow the request of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods to a licencee having manufacturing facility/refinery. The Assistant Commissioner of Customs rejected the claim for amendment and his order was upheld by the Commissioner (A). Hence, this appeal. 2. We find that although the Bill of Entry described the goods as Fractions of Crude Palm Oil , the invoice describes them as Crude Palm Oil and the test report shows that the goods are Crud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X