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TMI Blog2013 (8) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority on the ground that the appellants had themselves made the declaration and the goods stand cleared as per the assessment done by the proper officer – Held that:- The appellant was entitled to make such amendment in the Bill of Entry - the declaration of proofing machine two times in the Bill of Entry is an obvious mistake committed by the CHA - It was only such type of mistake whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chine for a total value of US $ 1,70,000. Bill of Entry was filed along with the Commercial invoice along with cover invoice, packing list and bill of lading. However, it is seen that CHA while filing the bill of entry dated 30.12.05, mentioned 6 items instead of imported 5 items. It is seen that proofing machines was mentioned two times in the said Bill of entry. The same was assessed by the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in existence at the time of import that the declaration in the Bill of entry was incorrect. Though, the appellant placed on record the entire evidence indicating that it was only 5 machines which were imported, the Commissioner (Appeals) rejected the appeal by observing that there was noting in support of claim of the appellant and as the goods were cleared as per the declaration given by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, is not in accordance with the common interpretation of the provisions of law. 5. As regards the documentary evidence, we have seen the contract entered into between the appellant and the supplier of the goods, the LC opened by the appellant and invoices raised by the supplier packing list accompanying the goods and the gate passes showing clearance of the containers as mentioned in the Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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