https://www.taxtmi.com/caselaws?id=334206 The Commissioner (Appeals) allowed the appeal, permitting the amendment under Section 149 of the Customs Act, 1962, to substitute licenses for a different exemption notification post-clearance. Emphasizing the availability of licenses at clearance and the right to choose beneficial notifications, the decision highlighted the permissibility of post-clearance amendments supported by existing documentary evidence, dismissing Revenue's appeal due to lack of distinction in tribunal decisions. en-us Fri, 02 Sep 2016 00:00:00 +0530 Fri, 17 Feb 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334206 The Commissioner (Appeals) allowed the appeal, permitting the amendment under Section 149 of the Customs Act, 1962, to substitute licenses for a different exemption notification post-clearance. Emphasizing the availability of licenses at clearance and the right to choose beneficial notifications, the decision highlighted the permissibility of post-clearance amendments supported by existing documentary evidence, dismissing Revenue's appeal due to lack of distinction in tribunal decisions. Case-Laws Customs Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334206