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TMI Blog2019 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bill of Entry as per the request of the appellant and release the goods in order to avoid demurrage and damage to the goods - Appeal allowed - decided in favor of appellant. - C/20118/2019-SM - Final Order No. 20140/2019 - Dated:- 6-2-2019 - MR. S.S GARG, JUDICIAL MEMBER P.A. Augustian, Advocate For the Appellant Mr. Gopa Kumar, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 01.01.2019 passed by the Commissioner of Customs whereby he has rejected the request for amendment of documents under Section 149 of the Customs Act, 1962. 2. Briefly the facts of the present case are that the appellant had purchased two shipments of Barcode printers, sca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;ble High Court vide its Final Order dated 16.10.2018 disposed of the Writ Petition directing the appellant to approach the Tribunal and thereafter, the appellant filed the appeal before this Tribunal and this Tribunal vide its Final Order dated 05.11.2018 partly allowed the appeal by reducing the redemption fine to ₹ 2,00,000/- and penalty to ₹ 25,000/- and regarding the request for amendment of Bill of Entry under Section 149 of the Customs Act, 1962, this Tribunal directed the respondent to consider the request within two weeks after receipt of the certified copy of the order. Though, the appellant has challenged that order of the Tribunal before High Court but to avoid the delay in clearing the goods, the appellant request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the earlier order dated 05.11.2018 passed by the Tribunal whereby the power to amend the Bill of Entry under Section 149 was upheld. Further, the Tribunal has observed that since the goods are suffering demurrage and damage, in the interest of justice, Tribunal directed the Department to consider the request of the appellant to amend the Bill of Entry under Section 149 of the Customs Act, 1962 but the Commissioner of Customs has wrongly conducted denovo adjudication and rejected the request of the appellant for amending the Bill of Entry in spite of the fact that he has the power to amend the Bill of Entry as per Section 149 of the Customs Act. From the impugned order, it appears that the Commissioner of Customs has not applied his min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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