Commissioner of Customs (Port) Vs Krish Fabrics India Pvt. Ltd. (CESTAT Kolkata)
Amending Bill of Entry for CVD exemption after several years of import impermissible unless Bill of Entry re-assessed
Facts- The appellants imported different varieties of fabric. They did not claim CVD exemption in terms of Notification No.30/2004-CX dated 09.07.2004. Subsequently, the appellant vide letter dated 16.07.2021 applied for amendment of the said Bills of Entry under section 149 of the Customs Act, in order to avail the benefit of the aforesaid Notification.
The request of the appellants for amendment under section 149 of the Customs Act was however turned down by the adjudicating authority/assessing authority and no such amendment under section 149 of the Act was allowed, pointing out that it was a case of re-assessment of the import documents as admissible under Section 17 (4) of the Customs Act, 1962. Commissioner (A) allowed the appeal. Being aggrieved, the present appeal is filed by revenue.
Conclusion- Held that the route sought to be adopted by the Ld. Counsel by seeking amendment in terms of Section 149, that too after a prolonged period of several years for an omission made by them cannot be justified. As discussed above amendment and assessment/re-assessment signify two clearly distinct connotations importing distinct and separate meanings and encompassing different areas of action. We are thus not able to appreciate any merit in the view as canvassed by the Ld. Counsel.
