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The CESTAT allowed the appeal, setting aside the Commissioner (Appeals) order and restoring the Deputy Commissioner's directions permitting the appellant to seek amendment of Bills of Entry under s.149 of the Customs Act to claim the concessional Additional Duty under the notification dated 17.03.2012, subject to satisfaction of Condition No.16. The Tribunal held that, in light of authoritative SC pronouncements on analogous conditional exemptions and on the operation of s.27, the claim for refund or lower duty cannot be denied where statutory amendment of the self-assessment (by proceeding under s.149) is permissible; accordingly the appellant is entitled to pursue amendment of assessments as ordered.
The CESTAT allowed the appeal, setting aside the Commissioner (Appeals) order and restoring the Deputy Commissioner's directions permitting the appellant to seek amendment of Bills of Entry under s.149 of the Customs Act to claim the concessional Additional Duty under the notification dated 17.03.2012, subject to satisfaction of Condition No.16. The Tribunal held that, in light of authoritative SC pronouncements on analogous conditional exemptions and on the operation of s.27, the claim for refund or lower duty cannot be denied where statutory amendment of the self-assessment (by proceeding under s.149) is permissible; accordingly the appellant is entitled to pursue amendment of assessments as ordered.
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