https://www.taxtmi.com/caselaws?id=238648 The case involved a dispute regarding the amendment of a Bill of Entry under Section 149 of the Customs Act, 1962, due to misdeclaration of imported paintings. The Commissioner (Appeals) allowed the importer's request for amendment, considering the misdeclaration as unintentional and permissible for rectification before goods examination. The differing opinions within the Tribunal centered on the intentional versus unintentional nature of the misdeclaration, leading to a partial allowance of the appeal and reduction of the penalty imposed on the importer to Rs.1,00,000 based on the conscious misdeclaration and intent to evade customs duties. en-us Tue, 30 Jul 2013 00:00:00 +0530 Mon, 28 Oct 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238648 The case involved a dispute regarding the amendment of a Bill of Entry under Section 149 of the Customs Act, 1962, due to misdeclaration of imported paintings. The Commissioner (Appeals) allowed the importer's request for amendment, considering the misdeclaration as unintentional and permissible for rectification before goods examination. The differing opinions within the Tribunal centered on the intentional versus unintentional nature of the misdeclaration, leading to a partial allowance of the appeal and reduction of the penalty imposed on the importer to Rs.1,00,000 based on the conscious misdeclaration and intent to evade customs duties. Case-Laws Customs Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238648