https://www.taxtmi.com/caselaws?id=126692 The appeal challenging the rejection of an application to amend shipping bills under Section 149 of the Customs Act was allowed by the judge. The judge set aside the lower authorities' decisions and remanded the case for further consideration. The judge directed obtaining the opinion of the Director, Central Revenue Control Laboratory, to confirm the equivalence of chemical names, potentially supporting the appellant's case under Section 149. This decision provides the appellant with a fair opportunity to present their case and highlights the importance of proper evidence and procedural fairness in such matters. en-us Tue, 09 Jun 2009 00:00:00 +0530 Tue, 04 Dec 2012 16:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126692 The appeal challenging the rejection of an application to amend shipping bills under Section 149 of the Customs Act was allowed by the judge. The judge set aside the lower authorities' decisions and remanded the case for further consideration. The judge directed obtaining the opinion of the Director, Central Revenue Control Laboratory, to confirm the equivalence of chemical names, potentially supporting the appellant's case under Section 149. This decision provides the appellant with a fair opportunity to present their case and highlights the importance of proper evidence and procedural fairness in such matters. Case-Laws Central Excise Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126692