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    <title>2014 (8) TMI 993 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeals filed by the appellant concerning the refusal to amend Bills of Entry despite an earlier CESTAT order. The case involved clerical errors in Bills of Entry for Alkaline Battery cells, with one remaining disputed. The tribunal emphasized the legal position permitting such modifications under Section 149 and criticized the lower authorities for disregarding established legal principles. It differentiated the present case from cited precedents, concluding that the impugned order was unsustainable. The tribunal quashed the order, granting the appellant&#039;s appeals with any necessary relief.</description>
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    <pubDate>Fri, 22 Aug 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 993 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=173775</link>
      <description>The tribunal allowed the appeals filed by the appellant concerning the refusal to amend Bills of Entry despite an earlier CESTAT order. The case involved clerical errors in Bills of Entry for Alkaline Battery cells, with one remaining disputed. The tribunal emphasized the legal position permitting such modifications under Section 149 and criticized the lower authorities for disregarding established legal principles. It differentiated the present case from cited precedents, concluding that the impugned order was unsustainable. The tribunal quashed the order, granting the appellant&#039;s appeals with any necessary relief.</description>
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      <pubDate>Fri, 22 Aug 2014 00:00:00 +0530</pubDate>
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