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TMI Blog2018 (6) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ired to be challenged then the provision of Section 154 of Customs Act, 1962 will stand redundant which is not the intention of the law. The identical issue has come up before the Hon’ble Bombay Court judgement in the case of Commissioner of Customs (Import) Vs. Indian Farmers Fertilizers Co-Operative Ltd. [2009 (2) TMI 328 - BOMBAY HIGH COURT], where the assessee’s application for recertification of bill of entry was validated. Appeal allowed - decided in favor of appellant. - Appeal No. C/5/2010 - A/86450/2018 - Dated:- 18-5-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri P.V. Sadavarte, Advocate for Appellant Shri S.R. Nair, EO (A.R) for respondent Per : Ramesh Nair The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) De Nora India Ltd. Vs. Commissioner of Cus. Central Excise, Goa 2012 (285) E.L.T.266 (Tri.-Mumbai) (iii) Hero Cycles Ltd. Vs. Union of India 2009 (240) ELT 490 (Bom.) (iv) Commissioner of Customs, Faridabad Vs. Maharani Paints (I) Pvt. Ltd. 2011 (271) E.L.T. 294 (Tri.Del.) (v) Sesa Goa Ltd. Vs. Commissioner of Central Excise Customs, Goa 2014 (314) ELT 674 (Tri.-Mumbai) (vi) Ina Bearing (India) Pvt. Ltd. Vs. Commr. of Cus. (Import), Nhava Sheva 2014 (313) E.L.T. 815 (Tri.-Mumbai) (vii) Priya Blue Industries Ltd. Vs. Commissioner of Customs (Preventive) 2004 (172) ELT 145 (S.C.) (viii) Indian Institute of Science Vs. Commr. of Cus. (Appeals), Bangalore 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the bill of entry. The issue of rectification was only to allow the exemption Notification which could not be claimed in the bill of entry at the time of assessment. In the entire proceedings the Revenue is not disputing about the eligibility of the exemption notification. However the rectification of bill of entry was denied only on the ground that the assessment of bill of entry was not challenged. We do not agree with this contention of the Revenue for the reason that if there is no lis between the assessee and the department regarding eligibility of the exemption notification. The only option available is the rectification of bill of entry under Section 154. If the contention of the Revenue is accepted than for each and every error o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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