Case Law Details
Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla (CESTAT Ahmedabad)
Introduction: The case of Indian Farmers Fertiliser Co Operative Ltd Vs C.C. Kandla, adjudicated by CESTAT Ahmedabad, concerns the validity of amendments to a bill of entry under Section 149 of the Customs Act before final assessment. This article provides a detailed analysis of the case, including the arguments presented by both parties and the tribunal’s decision.
Detailed Analysis: Indian Farmers Fertiliser Co-operative (IFFCO) imported Di-Ammonium Phosphate (DAP), with a portion capsizing during transfer. The final assessment was done on the full quantity without considering the capsized amount. The issue revolved around the amendment of the bill of entry to reflect the capsized quantity and claim a refund of excess duty paid.
IFFCO sought reassessment under Section 149 of the Customs Act, arguing that the conditions for amendment were satisfied, and documentary evidence existed prior to clearance. The department contended that the refund claim was time-barred, and amendment after clearance was impermissible under Section 149.
The tribunal examined the facts and relevant legal provisions. Section 149 permits amendments before final assessment, except after goods are cleared for home consumption, unless supported by existing documentary evidence. The tribunal referenced precedents and observed that clearance for home consumption occurs only after final assessment and out-of-charge order.
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