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TMI Blog2011 (6) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries (2004 -TMI - 47045 - SUPREME COURT OF INDIA). - Held that:- no amendment of Bill of Entry shall be so authorised to be amended after the imported goods have been cleared for home consumption. goods were cleared for home consumption. Revenue’s appeal is allowed - C/1121/2009 - A/211/2011-WZB/C-IV(SMB) - Dated:- 28-6-2011 - Shri S.K. Gaule, J. REPRESENTED BY : Shri S.S. Katiyar SDR, for the Appellant. Shri N.R. Subramanian (Sr. Purchase Officer), for the Respondent. [Order]. Heard both sides. 2. The Revenue is in appeal against the order in appeal No. 178/Mumbai-III/2009, dated 13-8-2009 whereby the Commissioner (Appeals) had directed the respondent to approach the proper officer for amendment of bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim is maintainable when the assessment of bill of entry was not challenged and the same, attained finality, instead he has gone on different footing, regarding amendment or correction under Section 17(5) or 149 of Customs Act, 1962. In support of their contention, they placed reliance on the decision of the Tribunal in the case of CC (Imports), Nhava Sheva v. Indian Farmers Fertilizers Co-Op. Ltd., 2009 (237) E.L.T. 570 (Tri.-Mumbai). 5. The contention of the respondent is that there was a genuine mistake on their part and since the assessment must take into account all applicable notification in force, there should not be a bar on reassessment or amendment of the bill of entry and it can be done by the AC under Section 149 or 17. In sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 85, be assessed. (3) For the purpose of assessing duty under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker s note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may be, can be ascertained, and to furnish any information required for such ascertainment which it is in his power to produce or furnish, and thereupon the importer, exporter or such other person shall produce such document and furnish such information. (4) Notwithstanding anything contained in this section, imported goods or export goods may, prior to the examination or testing thereof, be permitted by the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be From sub-section (5) to Section 17 of Customs Act, 1962 it is clear that the sub-section comes into play only when the assessment in sub-section (2) is contrary to the claim of the importer regarding violation of goods classification exemption or correctness of duty filed. In the instant case there was no contrary claim at the time of assessment and the appellant paid the duty leviable thereon cleared the goods and, therefore, the provisions of sub-section (5) ibid are not applicable to this case. From the proviso to Section 149 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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