https://www.taxtmi.com/caselaws?id=389187 The appeal challenged the setting aside of the original order by the Commissioner of Customs, Mumbai Zone III regarding the amendment of Bills of Entries for claiming benefits under a specific notification. The Commissioner (Appeal) held that the amendment sought was beyond the scope of Section 149 of the Customs Act, 1962, as it aimed at changing the assessment order. The Tribunal dismissed the appeal, citing relevant case laws and emphasizing that assessment orders can only be modified through appeal proceedings. The judgment underscores the significance of adhering to proper procedures for amending assessment orders and claiming benefits under notifications. en-us Thu, 29 Aug 2019 00:00:00 +0530 Tue, 03 Dec 2019 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389187 The appeal challenged the setting aside of the original order by the Commissioner of Customs, Mumbai Zone III regarding the amendment of Bills of Entries for claiming benefits under a specific notification. The Commissioner (Appeal) held that the amendment sought was beyond the scope of Section 149 of the Customs Act, 1962, as it aimed at changing the assessment order. The Tribunal dismissed the appeal, citing relevant case laws and emphasizing that assessment orders can only be modified through appeal proceedings. The judgment underscores the significance of adhering to proper procedures for amending assessment orders and claiming benefits under notifications. Case-Laws Customs Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389187