https://www.taxtmi.com/caselaws?id=154922 The Tribunal upheld the decision of the lower appellate authority to allow the amendment of a bill of entry under Section 149 of the Customs Act. The Tribunal emphasized the validity of the purchase order used as the basis for the amendment, noting that the importer had the right to seek an amendment based on it. The judgment referenced previous case law, including I.P. Rings Ltd. v. CC (Air), Chennai, to support the allowance of amendments based on material existing at the time of import. The Tribunal dismissed the appeal, affirming the sustainability of the lower appellate authority's decision. en-us Mon, 26 Oct 2009 00:00:00 +0530 Fri, 30 Aug 2013 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154922 The Tribunal upheld the decision of the lower appellate authority to allow the amendment of a bill of entry under Section 149 of the Customs Act. The Tribunal emphasized the validity of the purchase order used as the basis for the amendment, noting that the importer had the right to seek an amendment based on it. The judgment referenced previous case law, including I.P. Rings Ltd. v. CC (Air), Chennai, to support the allowance of amendments based on material existing at the time of import. The Tribunal dismissed the appeal, affirming the sustainability of the lower appellate authority's decision. Case-Laws Customs Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154922