https://www.taxtmi.com/caselaws?id=72892 A declarant is bound by the description given in the bill of entry, and a later claim that no electric motors were imported could not prevail against the contemporaneous declaration describing the goods as gear boxes complete with A.C. electric motors. If the declaration was erroneous, correction had to be sought while the goods remained available for customs verification; amendment under Section 149 of the Customs Act, 1962 is not permissible after the goods have gone out of customs charge. The refund claim therefore failed and the appeal was rejected. en-us Thu, 31 Mar 1983 00:00:00 +0530 Wed, 25 May 2011 16:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72892 A declarant is bound by the description given in the bill of entry, and a later claim that no electric motors were imported could not prevail against the contemporaneous declaration describing the goods as gear boxes complete with A.C. electric motors. If the declaration was erroneous, correction had to be sought while the goods remained available for customs verification; amendment under Section 149 of the Customs Act, 1962 is not permissible after the goods have gone out of customs charge. The refund claim therefore failed and the appeal was rejected. Case-Laws Central Excise Thu, 31 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72892