https://www.taxtmi.com/caselaws?id=87262 The Tribunal allowed the appellant's appeal in a dispute regarding a refund claim for excess insurance premium paid on imported goods. The Tribunal held that Section 149 of the Customs Act, 1962 did not apply as the issue was a discrepancy in insurance premium calculation, not a document amendment. It directed customs authorities to verify the actual insurance amount paid and grant any refund due under Section 27 of the Customs Act, 1962 as amended in 1991, providing relief to the appellant. en-us Fri, 29 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87262 The Tribunal allowed the appellant's appeal in a dispute regarding a refund claim for excess insurance premium paid on imported goods. The Tribunal held that Section 149 of the Customs Act, 1962 did not apply as the issue was a discrepancy in insurance premium calculation, not a document amendment. It directed customs authorities to verify the actual insurance amount paid and grant any refund due under Section 27 of the Customs Act, 1962 as amended in 1991, providing relief to the appellant. Case-Laws Customs Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87262