https://www.taxtmi.com/caselaws?id=75460 The appeal involved a refund claim for excess CVD paid on imported goods, rejected by the Central Revenue Control citing Apex Court rulings. The Commissioner of Customs (Appeals) allowed the appeal under Section 149 of the Customs Act, 1962, directing the amendment of the Bill of Entry to reflect the correct CVD rate. The Member (J) upheld this decision, emphasizing the authority of the Commissioner for post-clearance amendments based on existing documentary evidence. The Revenue Department's appeal was rejected, establishing a precedent for customs matters regarding the Commissioner's authority under Section 149 for document amendments post-clearance. en-us Mon, 27 Jul 2009 00:00:00 +0530 Fri, 16 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75460 The appeal involved a refund claim for excess CVD paid on imported goods, rejected by the Central Revenue Control citing Apex Court rulings. The Commissioner of Customs (Appeals) allowed the appeal under Section 149 of the Customs Act, 1962, directing the amendment of the Bill of Entry to reflect the correct CVD rate. The Member (J) upheld this decision, emphasizing the authority of the Commissioner for post-clearance amendments based on existing documentary evidence. The Revenue Department's appeal was rejected, establishing a precedent for customs matters regarding the Commissioner's authority under Section 149 for document amendments post-clearance. Case-Laws Customs Mon, 27 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75460