2015 (2) TMI 1107

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..... is seeking is an amendment of the Bill of Entry which is permissible under Section 149 of the Customs Act, 1962 even after the goods have been cleared for home consumption provided the said amendment is based on documentary evidence which was in existence at the time when the goods were cleared. - the said notification was in existence at that point of time - this is a clear case where the peti .....

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..... <! .....

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..... nish and Ms Anjali Manish, Advocates For the Respondent : Mr Rahul Kaushik, Advocate O R D E R The prayer made in this application is for re-assessing the Bill of Entry No.295829 dated 12.08.2013 and to refund the excess amount of duty paid by the petitioner. The petitioner had, by virtue of the said Bill of Entry, imported Ethylene-Vinyl Acetate Co-Polymers and paid customs duty @ 7 .....

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..... goods were cleared. According to the learned counsel for the petitioner, the said notification was in existence at that point of time. Consequently, we are of the view that this is a clear case where the petitioner could avail of the provisions of Section 149 of the Customs Act, 1962 and we, therefore, direct him to move an application before the proper officer seeking amendment of the Bill of Ent .....

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