https://www.taxtmi.com/caselaws?id=123459 The Tribunal allowed the appeal, directing the Customs officer to permit the amendment of one Bill of Entry to rectify the omission of the advance payment in the declared value. The Tribunal emphasized that the importer should have been given the opportunity to correct the declared value instead of facing penalties for mis-declaration. en-us Fri, 14 Mar 2008 00:00:00 +0530 Fri, 14 Sep 2012 12:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123459 The Tribunal allowed the appeal, directing the Customs officer to permit the amendment of one Bill of Entry to rectify the omission of the advance payment in the declared value. The Tribunal emphasized that the importer should have been given the opportunity to correct the declared value instead of facing penalties for mis-declaration. Case-Laws Customs Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123459