9911796707
TMI Blog2024 (2) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted at the time of clearance of goods. In this connection, learned counsel for the petitioner also placed on record a communication dated 13.11.2020 with regard to difficulties faced by traders in the implementation of CAROTAR. The said communication recognises that importers are not required to submit Form I while filing bills of entry as per Rule 4 of CAROTAR and that Rule 5 does not prescribe that the proper officer should ask for Form I in every case where a preferential duty claim is made. The said communication is in consonance with Section 149 of the Customs Act. The finding by Deputy Commissioner has been recorded based on the misconception that the ambit of Section 149 is confined to the rectification of inadvertent and/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture of various products under the 21 bills of entry set out in the impugned order at internal page 2. The petitioner asserts that Notification Nos.151/2009-Cus. and 152/2009-Cus. dated 31.12.2009 were issued by the Central Government in exercise of powers under Section 25 of the Customs Act, 1962 (the Customs Act) to provide for exemption from Basic Customs Duty (BCD) in respect to goods originating from the Republic of Korea. As per the Notification, the petitioner asserts that exemption from BCD is available for the import subject to satisfying the Deputy Commissioner of Customs that the goods originated from the Republic of Korea and the import was made in accordance with the provisions of the Customs Tariff (Determination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invited my attention to the impugned order and contended that the said order was issued by completely misconstruing Section 149 of the Customs Act. In particular, learned counsel submitted that the finding recorded in the impugned order to the effect that a request for amendment should be confined to rectification of inadvertent and/ or bona fide errors is contrary to the language of Section 149. With reference to the language of Section 149, he submits that a request for amendment may be made after the imported goods have been cleared for home consumption provided relevant documentary evidence in support of exemption was in existence at the time when goods were cleared. Therefore, learned counsel submits that the Deputy Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as presented to the Customs House. The proviso thereto prescribes that no amendment of a bill of entry or a shipping bill or a bill of export shall be authorised after the imported goods were cleared for home consumption or deposited in a warehouse or after goods were 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. 8. The text of the proviso makes it clear that amendment is permissible only on the basis of documentary evidence that was in existence at the time the goods were cleared, deposited or exported. Significantly, the provision does not record that the relevant documentary evidence should have been produced or submitted at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom BCD was in existence at the time of clearance of goods. The matter is remanded to the Deputy Commissioner for reconsideration so as to determine whether Form I in respect of bills of entry at Sl.Nos.1 8 of the table at page 2 of the impugned order and both the certificate of origin and Form I in respect of bills of entry at Sl.Nos.9 21 of the table at page 2 of the impugned order were in existence at the time of clearance of the goods under the relevant bills of entry. 11. W.P.No.6456 of 2022 is disposed of on the above terms by directing that the application filed by the petitioner be considered after providing a personal hearing to the petitioner. Such exercise shall be completed within a maximum period of two months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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