9911796707
TMI Blog2013 (1) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the Bills of Entry. The amendment was sought for even prior to assessment by the appropriate officer. The issue whether the amendment of the Bills of Entry can be granted or not is for the authority to decide. The petitioner has made a request for amendment and that has to be considered on merits either way in such view of the matter, the first respondent is directed to consider the petitioner's claim for amendment of the Bills of Entry as per the request letter dated 19.10.2012. Plea for provisional release of the goods - if the goods are not prohibited goods, which admittedly appears to be so, the petitioner has a right to seek provisional release of the goods. Petitioner is entitled to give a request along with a copy of this o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the documents required for completion of customs formalities. Insofar as the first Bill of Entry No.8053058 dated 26.9.2012, petitioner made payment to the supplier M/s.Zhejiang Cathaya Transtra Co. Ltd., as per the invoice. At the time of processing the customs documents, petitioner states that they found the quantity mentioned in the invoice did not match with the quantity mentioned in the packing list. At this juncture, the supplier communicated to the petitioner by letter dated 10.10.2012 that there was a mix up at their end and the invoice was not made for proper amount and the importer, the petitioner herein had made short payment for the shipment in question. Similarly, in respect of other two bills of entry also the invoice was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factual background it is now stated by Mr.P.Mahadevan, learned counsel for the respondents that in respect of bill of entry No.8053958 dated 26.9.2012, a notice in terms of section 124 Customs Act 1962 has been issued for the alleged violation of Sections 111(m) and 112(a) of the Customs Act and has been served on the petitioner on 27.11.2012. 7. The issue whether the amendment of the Bills of Entry can be granted or not is for the authority to decide. The petitioner has made a request for amendment and that has to be considered on merits either way. 8. In such view of the matter, the first respondent is directed to consider the petitioner's claim for amendment of the Bills of Entry as per the request letter dated 19.10.2012. If the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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