https://www.taxtmi.com/caselaws?id=345675 The Court allowed the Assessee's appeal, setting aside the Customs Commissioner's order and remanding the matter for amendment and conversion of Shipping Bills. The Tribunal found that the invoices contained both the EPCG License Number and Advance License Number, admitting the appeal for further consideration. The Court directed the Adjudicating Authority to reexamine under Section 149 of the Customs Act, emphasizing a comprehensive review of evidence before allowing the requested amendments. The appeal was disposed with instructions for a detailed reassessment by the Adjudicating Authority to ensure compliance with Customs Act provisions. en-us Thu, 29 Jun 2017 00:00:00 +0530 Wed, 27 Dec 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345675 The Court allowed the Assessee's appeal, setting aside the Customs Commissioner's order and remanding the matter for amendment and conversion of Shipping Bills. The Tribunal found that the invoices contained both the EPCG License Number and Advance License Number, admitting the appeal for further consideration. The Court directed the Adjudicating Authority to reexamine under Section 149 of the Customs Act, emphasizing a comprehensive review of evidence before allowing the requested amendments. The appeal was disposed with instructions for a detailed reassessment by the Adjudicating Authority to ensure compliance with Customs Act provisions. Case-Laws Customs Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345675