https://www.taxtmi.com/caselaws?id=73115 The Tribunal held that duty rates for amended shipping bills should be based on the date of the amendment, not the original bill date. The discretion to permit amendments does not affect the application of Section 16 of the Customs Act. Consequently, the Collector's order for a refund was upheld, and the appeal was dismissed. en-us Sun, 19 Oct 1986 00:00:00 +0530 Sat, 28 May 2011 11:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73115 The Tribunal held that duty rates for amended shipping bills should be based on the date of the amendment, not the original bill date. The discretion to permit amendments does not affect the application of Section 16 of the Customs Act. Consequently, the Collector's order for a refund was upheld, and the appeal was dismissed. Case-Laws Customs Sun, 19 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73115