COMMISSIONER OF CUSTOMS Vs. JHUNJHUNWALA VANASPATI LTD

JUDGEMENT

(1.) BY this appeal under Section 130 of the Customs Act, 1962, Commissioner of Customs, Kandla is before this Court being aggrieved by judgment and order dated 26. 12. 2006 rendered in Appeal No. C/978/2006 by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad bearing No. A/42/wzb/a'bad/07, whereby the Tribunal set aside the order of the Commissioner of Customs, Kandla dated 16. 05. 2006 being Order in Original No. KDL/commr/21/2006 and issued following directions:-

(2.) THE appeal was filed on 03. 05. 2007 on the following questions of law:-Whether or not bill of entry assessed to payment of customs duty on which customs duty is paid and out of charge order issued under Section 47 of the Customs Act, 1962 can be permitted to be amended in view of the provisions of Section 149 read with Section 30 (3) of the Customs Act, 1962? whether or not CESTAT has erred in law in allowing cancellation of bill of entry after its assessment after out of charge order by permitting fresh bill of entry to substitute the name of the importer in the bill of entry?

(3.) ON 13. 06. 2007, when the matter reached for hearing before the Court, learned counsel for the appellant prayed for time to reframe the questions. The matter was adjourned to 28. 06. 2007. On 28. 06. 2007 / 10. 07. 2007, learned counsel for the appellant submitted reframed substantial questions of law which read as under:-Whether in the facts and circumstances of the case, the Tribunal is justified in permitting the respondent to file a fresh bill of entry contrary to the provisions of Section 149 of the Customs Act, 1962 which provides that no bill of entry or a shipping bill or a bill of export shall be authorized 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? whether in the facts and circumstances of the case, the Tribunal is justified in permitting the respondent to file a fresh bill of entry in respect of 500 MT of imported goods despite a bill of entry having been assessed to payment of customs duty, customs duty having been paid and out of charge order having been issued under Section 47 of the Customs Act, 1962? whether in the facts and circumstances of the case, the Tribunal is justified in permitting filing of fresh bill of entry after an out of charge order is issued so as to substitute the name of the importer in the bill of entry as finalized?" the Court, by order dated 10. 07. 2007, admitted the appeal on the above referred reframed substantial questions of law a) and b ).