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TMI Blog2020 (3) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Subsequently the department sent communication to the appellant importer on 24.05.2016 asking them to pay Anti Dumping Duty (ADD) on the said consignment as ADD was imposed on their product vides Notification No. 18/2016 - Custom (ADD) dated 17.05.2016. The Appellant vide letter dated 10.06.2016 requested for amendment and reassessment of their Bill of Entry under section 149 and 17 of the Customs Act, 1962 and allow clearances of the imported goods under Advance licence. Vide letter dt. 18.07.2016 the Appellant was communicated that their requested for amendment has been rejected by the Joint Commissioner of Customs, Ahmedabad. The Appellant filed appeal with the Commissioner (Appeals) against the said letter. The Appellate Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erthought which was alleged by the lower authority. He placed reliance on the following judgments: * KDL Biotech Ltd-2017 (345) ELT 305 (Tri.-Mumbai) * KIMS HEALTH CARE MANAGEMENT LTD.-2014 (308) ELT 95 (Tri.- Bang.) * SAURABH OVERSEAS TRADERS-2017 (356) ELT 463 (Tri.-Bang.) * LARSEN & TOUBRO LTD-2915 (330) ELT 692 (Tri-Chennai) * GEMALTO TERMINALS INDIA PVT. LTD-2015 ELT 716 (KAR.) * SAMSUNG INDIA ELECTRONICS PVT LTD.-2018 (360) ELT 91 (Tri.-All.) * PRATIBHA PIPES & STRUCTURAL (P)LTD.-2014(314)ELT161(Tri.- Mumbai) 2.1 Without prejudice to his above contentions he submits that in this case it is revenue neutral exercise as if the Appellant pays all the duties including ADD, all the duties are refundable to Appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." 4.1 From the plain reading of section 149, the only requirement for amendment is that the document related to the amendment should be available on record at the relevant time. In the present case on the date of filing of bill of entry the Advance licence was very much in possession of the Appellant, therefore the criteria for amending the Bill of Entry u/s 149 stands fulfilled. The contention of the lower authority is that the proposal for option of clearances under Advance licence was made after 15 days, therefore the same is afterthought. We do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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