https://www.taxtmi.com/caselaws?id=123994 The appeals were allowed by way of remand, emphasizing the significance of Section 149 of the Customs Act, 1962 in enabling post-clearance amendments and refund claims for importers. The Tribunal directed the appellants to seek re-assessment and potential refunds, subject to the unjust enrichment test, for the 'Tami flu' capsules and 'Tarceva Lacquered' tablets imported, based on revised MRP and EDI system errors. The case highlighted the importers' right to amend the bill of entry post-clearance under Section 149 and the necessity of approaching the department for re-assessment and refunds, if eligible. en-us Wed, 25 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 13:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123994 The appeals were allowed by way of remand, emphasizing the significance of Section 149 of the Customs Act, 1962 in enabling post-clearance amendments and refund claims for importers. The Tribunal directed the appellants to seek re-assessment and potential refunds, subject to the unjust enrichment test, for the 'Tami flu' capsules and 'Tarceva Lacquered' tablets imported, based on revised MRP and EDI system errors. The case highlighted the importers' right to amend the bill of entry post-clearance under Section 149 and the necessity of approaching the department for re-assessment and refunds, if eligible. Case-Laws Customs Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123994