https://www.taxtmi.com/caselaws?id=213095 The Revenue's appeal was successful as the court set aside the Commissioner (Appeals)'s order directing the respondent to seek amendment of the bill of entry for a refund claim under concessional duty rates post-clearance. The court held that Sections 17(5) and 149 of the Customs Act, 1962 did not permit such amendments after goods were cleared without contesting the assessment. The decision emphasized the need to challenge assessment orders to claim benefits and cited the Priya Blue Industries case as precedent. The judgment favored the Revenue, ruling against the respondent's request for post-clearance amendments. en-us Tue, 28 Jun 2011 00:00:00 +0530 Wed, 09 May 2012 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213095 The Revenue's appeal was successful as the court set aside the Commissioner (Appeals)'s order directing the respondent to seek amendment of the bill of entry for a refund claim under concessional duty rates post-clearance. The court held that Sections 17(5) and 149 of the Customs Act, 1962 did not permit such amendments after goods were cleared without contesting the assessment. The decision emphasized the need to challenge assessment orders to claim benefits and cited the Priya Blue Industries case as precedent. The judgment favored the Revenue, ruling against the respondent's request for post-clearance amendments. Case-Laws Customs Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213095