By TIOL News Service

MUMBAI, NOV 15, 2016: THIS is a Revenue appeal.

The respondent, under DEEC Scheme,by producing licences, had claimed exemption from whole of customs duty, additional duty, safeguard duty & anti-dumping duty leviable, in terms of Notification No. 51/2000-Cus dated 27.04.2000.

Subsequently, it was noticed by the lower authority that some of the licences produced by the Appellant were Advance licence for deemed exports, which is governed by Notification No. 50/2000-Cus and in terms of which goods are exempted only from whole of customs duty & additional duty.

Pursuant thereto, the Appellants clarified that they had submitted these licences out of mistake and they requested for substitution of said licence, which were valid for exemption notification No.50/2000-CUs, with licences of corresponding value, which were valid for exemption under Notification No. 51/2000-Cus.

They requested for amendment/replacement of document u/s 149 of the Customs Act, 1962 but the same was rejected on the ground that they (appellant) did so only after receiving demand notice on account of Anti-dumping duty. Inasmuch as it was an afterthought on the part of the appellant, the original authority viewed.

Moreover, amendment under Section 149 cannot be done after imported goods have been cleared for home consumption, except on the basis of documentary evidence which was in existence at the time goods were cleared, it was concluded.

This order was challenged and the Commissioner (Appeals) allowed the appeal.

Revenue, as mentioned, is in appeal.

The respondents argued that the documents on the basis of which the benefit of Section149 of the Act has been sought were in existence prior to the assessment of goods; that it was a clerical error of claiming benefit on the basis of wrong licence and since licences were available at the time of clearance, the benefit of Section 149 cannot be denied.

The Bench observed -

++ It is not in dispute that the documents namely licences on the basis of which the benefit has been claimed existed prior to the assessment. In these circumstances, Section 149 of the Customs Act is clearly applicable.

Noting that the impugned order of Commissioner(A) had relied upon on numerous decisions while extending the benefit, but in the grounds of appeal Revenue had not distinguished even one of them, the Revenue appeal was dismissed.

Quick reference:

SECTION 149. Amendment of documents. - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended:

Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been 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.

(See 2016-TIOL-2961-CESTAT-MUM)