https://www.taxtmi.com/caselaws?id=109179 Section 149 of the Customs Act permits amendment of a bill of entry only when the supporting documentary evidence existed at the time of clearance. On the facts, the record did not satisfactorily show that proof of actual remittance and the credit note were available within that required time frame, and the correspondence relied on did not adequately establish the revised lower value. The amendment request and consequential refund claim were therefore not maintainable, and the rejection of the claim was sustained in favour of the Revenue. en-us Fri, 06 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109179 Section 149 of the Customs Act permits amendment of a bill of entry only when the supporting documentary evidence existed at the time of clearance. On the facts, the record did not satisfactorily show that proof of actual remittance and the credit note were available within that required time frame, and the correspondence relied on did not adequately establish the revised lower value. The amendment request and consequential refund claim were therefore not maintainable, and the rejection of the claim was sustained in favour of the Revenue. Case-Laws Customs Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109179