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TMI Blog2017 (2) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 31-12-2009? - Held that: - the issue involved herein is no longer res integra, under the similar facts and circumstances in the case of Samsung India Electronics Pvt. Ltd. [2016 (10) TMI 726 - CESTAT ALLAHABAD], where it was held that the ld. Commissioner (Appeals) have erred in rejecting the appeal and it is clear case of failure on his part to exercise jurisdiction. Amendment in bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and filed Bills of Entry during the period from 3-1-2011-28-6-2012, about 58 numbers of Bills of Entry appears to be allowable. The appellant was entitled to concessional (at nil) rate of duty on import under the provisions of Notification No. 151/2009-Cus., dated 31-12-2009, which provides for nil rate of duty where the goods have originated from Republic of Korea, when imported into India. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) on the ground that Section 149 of the Customs Act, 1962, provides that amendment in the Bill of Entry or Shipping Bill can be made subsequently in case the document was in existence when Bill of Entry was filed, based on which amendment is sought at the time of processing of such Bill of Entry or Shipping Bill. The ld. Commissioner (Appeals) was pleased to dismiss the appeal of Revenue upho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. C/709 710/2010-CU[SM] vide Final Order No. 70816-70817/2016, dated 9-9-2016, taking notice of the relevant provisions and also the provisions of Korea-India Comprehensive Economic Partnership Agreement, it was held as follows :- Having carefully considered the rival contentions, I hold that the ld. Commissioner (Appeals) have erred in rejecting the appeal and it is clear case of fai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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