https://www.taxtmi.com/caselaws?id=356659 The Tribunal allowed the appeal concerning correction of documents under Section 149 of the Customs Act. Despite the excess quantity of goods received due to an invoicing error, the Tribunal held that the appellant should have been granted the benefit of amendment under Section 149. Consequently, the order of confiscation was set aside, and the penalty amount imposed on the appellant was revoked. The Tribunal acknowledged the appellant's good faith in disclosing the excess quantity and emphasized the need for justice in the matter, directing payment of the differential duty liability with interest. en-us Tue, 26 Dec 2017 00:00:00 +0530 Sat, 02 Mar 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356659 The Tribunal allowed the appeal concerning correction of documents under Section 149 of the Customs Act. Despite the excess quantity of goods received due to an invoicing error, the Tribunal held that the appellant should have been granted the benefit of amendment under Section 149. Consequently, the order of confiscation was set aside, and the penalty amount imposed on the appellant was revoked. The Tribunal acknowledged the appellant's good faith in disclosing the excess quantity and emphasized the need for justice in the matter, directing payment of the differential duty liability with interest. Case-Laws Customs Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356659