Commissioner of Customs Vs Industrial Foams Pvt. Ltd. (CESTAT Allahabad)
CESTAT Allahabad held that amendment of bill of entry under section 149 of the Customs Act, 1962 for claiming benefit of duty exemption certificate received after clearance of goods allowed. Accordingly, appeal of revenue dismissed.
Facts- 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 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 absence of the said certificate.
Subsequently, he got the said certificate from Ministry of Environment and Forest for the clearance of the goods for which the application was made in the year 2020-21. On receipt of this exemption certificate, Respondent moved a request for amendment of the Bill of Entry u/s. 149 of the Customs Act, which was denied by the Original Authority. Commissioner (A) allowed the appeal. Being aggrieved, revenue has preferred the present appeal.
