https://www.taxtmi.com/caselaws?id=340406 The Tribunal upheld the Commissioner (Appeal)'s decision to allow the amendment in the Bills of Entry for claiming a concessional rate of duty under Notification No. 151/2009-Cus. The Revenue's appeal was dismissed, and the respondent-assessee was granted the benefit after providing the required Certificate of Origin. The judgment stressed the necessity of verifying claims and ensuring authenticity before amending Bills of Entry to claim duty exemptions under applicable notifications. en-us Tue, 29 Nov 2016 00:00:00 +0530 Tue, 21 Mar 2017 09:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340406 The Tribunal upheld the Commissioner (Appeal)'s decision to allow the amendment in the Bills of Entry for claiming a concessional rate of duty under Notification No. 151/2009-Cus. The Revenue's appeal was dismissed, and the respondent-assessee was granted the benefit after providing the required Certificate of Origin. The judgment stressed the necessity of verifying claims and ensuring authenticity before amending Bills of Entry to claim duty exemptions under applicable notifications. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340406