9911796707
TMI Blog2025 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... he reason of non-receipt of the duty exemption certificate and to avoid any further demurrage charges, they cleared the goods on the basis of self assessment for payment of duty. The respondent had taken all the necessary steps to obtain the said certificate well in advance which was being delayed in the concern ministry even the submission of that application and receipt thereof can be considered as a valid document for the purpose of allowing the benefit of exemption in terms of Doctrine of Substantial Compliance. Amendment as requested for in terms Section 149 of the Customs Act, 1962 should have been allowed. That is what Commissioner (Appeals) have also observed. Section 149 of the Act is wide enough for taking care of such exigencies, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 149 of the Customs Act, 1962 with consequential relief. 2.1 Respondent had vide his application dated 15.11.2021 asked for the duty exemption certificate in respect of the future import to be made by him from Ministry of Environment and Forest. After making such request he imported the impugned goods and filed Bill of Entry No.7704341 dated 02nd March, 2022 for clearance of the import consignment, as there was delay in getting the said duty exemption certificate from the Ministry of Environment and Forest, he did not cleared the impugned goods immediately and let them to be kept at the port for some time. Later on, to avoid any demurrage charges, he cleared the goods on 14 March, 2022 on payment of the required self assessed duty in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said certificate, they have sought for modification of the Bill of Entry in terms of Section 149 of the Customs Act. 4.5 Revenue have challenged the order of Commissioner (Appeals) stating that the said exemption of certificate was not available with the respondent on the date of exemption, hence it cannot be considered as a valid document for the purpose of amendment in Bill of Entry. 4.6 We find that respondent had taken all the necessary steps to obtain the said certificate well in advance which was being delayed in the concern ministry even the submission of that application and receipt thereof can be considered as a valid document for the purpose of allowing the benefit of exemption in terms of Doctrine of Substantial Compliance. Ame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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