2021 (6) TMI 859

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..... isions of Section 149 ibid. Therefore, the matter is remanded to the file of the Adjudicating Authority/Proper Officer to verify the claim of the appellant strictly in terms of Section 149 ibid. and thereafter, pass an appropriate speaking order after giving reasonable opportunities to the appellant. All the contentions are left open.
MR. P. DINESHA, MEMBER (JUDICIAL) Shri R. Srinivasan, Consultant for the Appellant Shri Arul C. Durairaj, Authorized Representative (A.R.) for the Respondent ORDER The only issue that arises for my consideration in this appeal is, whether the appellant can seek re-assessment/amendment of its Bills-of-Entry under Section 149 of the Customs Act, 1962? 2. The appellant had placed two purchase orders for t .....

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..... is of correct invoices. The Commissioner (Appeals) vide impugned order, however, has rejected the claim of the appellant, firstly, holding that the appeal was filed with a delay of 116 days and secondly, holding that if there was any mistake on the part of the appellant, then they could not seek amendment under Section 149 ibid.; that after considerable lapse of time, they could not seek for substituting different set of invoices and seek re-assessment, which are not permissible under Section 149 ibid. 4. Heard Shri R. Srinivasan, Learned Consultant appearing for the appellant and Shri Arul C. Durairaj, Learned Departmental Representative. 5. The Hon'ble Supreme Court has in the case of M/s. ITC Ltd. v. Commissioner of Central Excise, Kol .....

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..... t Commissioner of Customs & ors. reported in 2020 (10) T.M.I. 970 - Madras High Court has held that the proviso to Section 149 contemplates an opportunity to be extended to an assessee to produce such documents that were in existence at the stipulated time that would serve to establish the error, if any, in the Bill-of-Entry. For this reason, the rejection of the plea for amendment under Section 149 ibid. by the commissioner (Appeals) is not sustainable. In the present case, the appellant claims that all such necessary documents were available, but however, it is for the Proper Officer to verify the availability of the same at the relevant point of time. This job is therefore left to the Adjudicating Authority to ascertain and pass a speaki .....

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