- (1.) Heard Sri Parv Agarwal, learned counsel for the revenue and Sri. M.P. Devnath alongwith Sri Nishant Mishra, learned counsel for the assessee.
(2.) This appeal has been filed by the revenue under Section 130 of the Customs Act, 1962 (hereinafter referred to as the 'Act') against the order of the Customs, Central Excise and Service Tax, Appellate Tribunal dated 22.02.2017.
(3.) The above appeal was admitted on the following questions of law:- "1. Whether amendment in the Bills of Entry can be allowed even when the Certificate of Origin was issued at a later date retrospectively and was not available at the time of clearance of the Bills of Entry in contravention of the section 149 of the Customs Act '1962? 2. Whether the certificate of origin issued retrospectively by virtue of the notification no. 187/2009-NT dated 31.12.2009 can supersede the procedure/requirement as laid down in Section 149 of Customs Act, 1962 pertaining to amendment in the bills of entry?";