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    <title>2015 (1) TMI 206 - CESTAT BANGALORE</title>
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    <description>The Tribunal overturned the impugned order, directing authorities to permit the SFIS scrip debit and accept any payable interest. The Tribunal emphasized that amending a Bill of Entry after goods clearance is not explicitly prohibited under Section 149 of the Customs Act, provided there is supporting documentary evidence from the time of clearance. The decision was supported by the availability of necessary documentation during clearance and a previous order allowing similar amendments for the same importer, indicating inconsistency in decisions.</description>
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      <title>2015 (1) TMI 206 - CESTAT BANGALORE</title>
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      <description>The Tribunal overturned the impugned order, directing authorities to permit the SFIS scrip debit and accept any payable interest. The Tribunal emphasized that amending a Bill of Entry after goods clearance is not explicitly prohibited under Section 149 of the Customs Act, provided there is supporting documentary evidence from the time of clearance. The decision was supported by the availability of necessary documentation during clearance and a previous order allowing similar amendments for the same importer, indicating inconsistency in decisions.</description>
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