https://www.taxtmi.com/caselaws?id=200893 The Tribunal upheld the amendment of the Bill of Entry under Section 149 of the Customs Act, 1962, allowing the respondent to claim concessional duty based on a certificate of origin from Korea. The Revenue's appeal was dismissed, affirming the Commissioner's decision to permit the amendment and granting consequential benefits to the respondent. The judgment emphasizes the importance of verifying the authenticity of subsequent documents like certificates of origin and ensuring procedural fairness in customs matters, setting a precedent for allowing amendments when essential documents are provided post-filing to prevent denial of rightful benefits under concessional duty notifications. en-us Wed, 22 Feb 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200893 The Tribunal upheld the amendment of the Bill of Entry under Section 149 of the Customs Act, 1962, allowing the respondent to claim concessional duty based on a certificate of origin from Korea. The Revenue's appeal was dismissed, affirming the Commissioner's decision to permit the amendment and granting consequential benefits to the respondent. The judgment emphasizes the importance of verifying the authenticity of subsequent documents like certificates of origin and ensuring procedural fairness in customs matters, setting a precedent for allowing amendments when essential documents are provided post-filing to prevent denial of rightful benefits under concessional duty notifications. Case-Laws Customs Wed, 22 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200893