https://www.taxtmi.com/caselaws?id=193728 The dispute concerned whether a wrong declaration in a Bill of Entry could be treated as a clerical mistake and amended under Section 149 of the Customs Act, 1962, before any consideration of rectification under Section 154 and consequential refund. The Tribunal held that the adjudicating authority had to first decide whether amendment of the Bill of Entry was permissible, and that this question was not answered by the refund rejection on limitation under Section 27(1)(b). The High Court found the Tribunal's approach correct and upheld the remand, with no interference called for. en-us Mon, 29 Jul 2013 00:00:00 +0530 Thu, 17 Aug 2017 15:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193728 The dispute concerned whether a wrong declaration in a Bill of Entry could be treated as a clerical mistake and amended under Section 149 of the Customs Act, 1962, before any consideration of rectification under Section 154 and consequential refund. The Tribunal held that the adjudicating authority had to first decide whether amendment of the Bill of Entry was permissible, and that this question was not answered by the refund rejection on limitation under Section 27(1)(b). The High Court found the Tribunal's approach correct and upheld the remand, with no interference called for. Case-Laws Customs Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193728