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TMI Blog2024 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... use on account of volume discount, which is determinable only at the end of the contract period. The price variation clause is very much available in the contract at the time of filing in the Bills of Entry. As the price was not final at the time of filing of the Bills of Entry, the proper officer should have considered the provisional assessment before final assessment. Had their request for provisional assessment has been considered by the proper officer, the necessity for amendment would not have arisen. The Bills of Entry were initially assessed without giving an opportunity to the appellant for submitting the documentary evidences required for considering amendment of the Bills of Entry - the reason given by the ld. Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri K. Anpazhakan The facts of the case are that the appellant imported rock phosphates under a contract dated 05.07.2014 (as amended on 1st January, 2016), which contained a price variation clause on account of volume discount and the same is determinable at the end of the contract period. The appellant requested the authorities below for provisional assessment in respect of the following four Bills of Entry, as the agreement contained a price variation clause and final assessment was not possible. The details of the said Bills of Entry are as under: - Sl. No. Bill of Entry No. and date Refund application date Amount of refund Order-in- Original date Order-in- Appeal date 1 7988213 dated December 27, 2016 05.12.2017 628254 01.03.2018 29.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of filing of the Bills of Entry. Their request for provisional assessment was not considered by the proper officer at the time of initial assessment of the Bills of Entry. Had their request been considered, the necessity for amendment would not have arisen. The ld. Counsel for the appellant submits that the credit notes alone should not be taken in isolation to find out the existence of documentary evidence for allowing the amendments. The ld. Commissioner (Appeals) should have taken into account the price variation clause available in the contract as the documentary evidence and allowed their request for amendment of the Bills of Entry. The documentary evidences necessary for amending the Bills of Entry as provided under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the necessity for amendment would not have arisen. 8. I find that the Bills of Entry were initially assessed without giving an opportunity to the appellant for submitting the documentary evidences required for considering amendment of the Bills of Entry. The appellant has submitted the documentary evidences before the ld. Commissioner (Appeals) who has accepted their request for submission of additional evidence required for considering amendment of the Bills of Entry. However, he has not accepted their request for amendment on the ground that the credit notes were not available at the time of assessment of the Bills of Entry by the proper officer. 9. I find that the reason given by the ld. Commissioner (Appeals) for rejecting their request ..... X X X X Extracts X X X X X X X X Extracts X X X X
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