TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
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.
TaxTMI 
TaxTMI 
