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of The CESTAT upheld the Commissioner (Appeals) order allowing the appellant to seek amendment of 180 Bills of Entry under section 149 of the Customs Act, 1962, despite no provisional assessment or duty paid under protest. The Tribunal distinguished the scope of section 17(5) related to reassessment orders from section 149's provision for amendment of documents post-clearance. Reliance was placed on precedents affirming that self-assessment orders stand unless modified prior to refund claims under section 27. The Tribunal concurred with the Commissioner (Appeals) in following High Courts' decisions permitting amendment applications under section 149, rejecting the department's contention. Consequently, the departmental appeal was dismissed, affirming the legality of amendments to Bills of Entry filed between February and October 2014.
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