Amendment to Bill of entry invoking provisions of section 149 without documentary evidences untenable

IBM India (P) Ltd. Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that section 149 of the Customs Act, 1962 allows amendment of a Bill of Entry after the clearance of the goods only on the basis of documentary evidences which were in existence at the time the goods were cleared for home consumption. In absence of the same, the amendment is unjustified. Facts- The appellant imported software “SPO” for 5691 XXX CATIA Hybrid Design indicating the value of the software as US$ 21,49,953.610. The said imported software was sold to M/s. Tata Technologies Ltd. The appellant th...