9911796707
TMI Blog2025 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. P. K. CHOUDHARY , MEMBER ( JUDICIAL ) And HON'BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Santosh Kumar , Authorised Representative for the Appellant Shri Rohit Choudhary , for the Respondent ORDER SANJIV SRIVASTAVA : The present Miscellaneous Application is filed by the Respondent-assessee for out of turn hearing of the appeal filed by the Appellant-revenue. 1.2 In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs, Gr-SN, ICD Dari, Customs Noida is set aside and re-assessment of Bill of Entry No. 7704341 dated 02.03.2022, is allowed under 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent moved a request for amendment of the Bill of Entry under Section 149 of the Customs Act, which was denied by the Original Authority. Aggrieved respondent filed appeal before the Commissioner (Appeals), which has been allowed in their favour. 2.4 Aggrieved revenue have filed this appeal. 3.1 We have heard Shri Santosh Kumar learned Authorized Representative appearing for the appellant-rev ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
