https://www.taxtmi.com/caselaws?id=266010 The High Court allowed the respondent/assessee to amend their Bill of Entries to change the method of payment of countervailing duty, despite the Revenue's objections. The Court emphasized that the substance of the request was crucial, not the terminology used, and upheld the Tribunal's discretion in allowing the amendment under Section 149 of the Customs Act. The judgment favored the assessee, highlighting that practical implications should prevail over technicalities in statutory interpretation, ultimately dismissing the Revenue's appeal. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 11 Nov 2016 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266010 The High Court allowed the respondent/assessee to amend their Bill of Entries to change the method of payment of countervailing duty, despite the Revenue's objections. The Court emphasized that the substance of the request was crucial, not the terminology used, and upheld the Tribunal's discretion in allowing the amendment under Section 149 of the Customs Act. The judgment favored the assessee, highlighting that practical implications should prevail over technicalities in statutory interpretation, ultimately dismissing the Revenue's appeal. Case-Laws Customs Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266010