https://www.taxtmi.com/caselaws?id=242416 The Tribunal upheld the Commissioner's decision, allowing the respondent to amend the Bill of Entry and claim exemption under Serial No. 347B of Notification 21/2002-Cus. The Revenue's appeal was dismissed as the respondent fulfilled the conditions under Serial No. 217 and was entitled to the exemption, avoiding duty, fine, or penalty. The Tribunal emphasized that the DGCA permission was valid at the time of import, supporting the permissibility of the amendment based on existing documentation. en-us Wed, 23 Nov 2011 00:00:00 +0530 Wed, 15 Jan 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242416 The Tribunal upheld the Commissioner's decision, allowing the respondent to amend the Bill of Entry and claim exemption under Serial No. 347B of Notification 21/2002-Cus. The Revenue's appeal was dismissed as the respondent fulfilled the conditions under Serial No. 217 and was entitled to the exemption, avoiding duty, fine, or penalty. The Tribunal emphasized that the DGCA permission was valid at the time of import, supporting the permissibility of the amendment based on existing documentation. Case-Laws Customs Wed, 23 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242416