https://www.taxtmi.com/caselaws?id=353491 The court held that amendments to Bills of Entry based on Certificates of Origin issued retrospectively are permissible under Section 25 of the Customs Act, despite restrictions under Section 149. The court ruled that the issuance of Certificates of Origin in compliance with Tariff Rules and exemption notifications allows for post-clearance fulfillment of conditions, thereby validating retrospective amendments. The revenue's appeal was dismissed, affirming the assessee's right to amend Bills of Entry and claim exemptions, subject to meeting specified criteria. en-us Tue, 12 Dec 2017 00:00:00 +0530 Tue, 11 Sep 2018 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353491 The court held that amendments to Bills of Entry based on Certificates of Origin issued retrospectively are permissible under Section 25 of the Customs Act, despite restrictions under Section 149. The court ruled that the issuance of Certificates of Origin in compliance with Tariff Rules and exemption notifications allows for post-clearance fulfillment of conditions, thereby validating retrospective amendments. The revenue's appeal was dismissed, affirming the assessee's right to amend Bills of Entry and claim exemptions, subject to meeting specified criteria. Case-Laws Customs Tue, 12 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353491