https://www.taxtmi.com/caselaws?id=74416 A bill of entry could not be amended to change the description of imported goods after the goods had passed out of customs control, because such post-clearance alteration was impermissible under the amendment framework governing customs documents. A notification issued under the Central Excise Rules also could not be extended to imported goods for computing additional duty of customs, as the applicable excise relief did not automatically apply in the customs context. On both issues, the legal position was applied against the assessee and the assessment was sustained. en-us Tue, 19 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74416 A bill of entry could not be amended to change the description of imported goods after the goods had passed out of customs control, because such post-clearance alteration was impermissible under the amendment framework governing customs documents. A notification issued under the Central Excise Rules also could not be extended to imported goods for computing additional duty of customs, as the applicable excise relief did not automatically apply in the customs context. On both issues, the legal position was applied against the assessee and the assessment was sustained. Case-Laws Customs Tue, 19 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74416