https://www.taxtmi.com/caselaws?id=393349 The Tribunal allowed the appeal, permitting the Appellant to amend the Bill of Entry under section 149 of the Customs Act to clear goods under an Advance licence. The Tribunal emphasized that the Advance licence was obtained before the Bill of Entry out of charge, fulfilling the statutory requirement. It rejected the revenue's objection of delay in the proposal, citing no prescribed time limit under section 149. The Tribunal upheld the Appellant's request, ensuring adherence to natural justice principles and emphasizing revenue neutrality in duty payment, including Anti Dumping Duty. en-us Thu, 12 Mar 2020 00:00:00 +0530 Fri, 13 Mar 2020 12:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393349 The Tribunal allowed the appeal, permitting the Appellant to amend the Bill of Entry under section 149 of the Customs Act to clear goods under an Advance licence. The Tribunal emphasized that the Advance licence was obtained before the Bill of Entry out of charge, fulfilling the statutory requirement. It rejected the revenue's objection of delay in the proposal, citing no prescribed time limit under section 149. The Tribunal upheld the Appellant's request, ensuring adherence to natural justice principles and emphasizing revenue neutrality in duty payment, including Anti Dumping Duty. Case-Laws Customs Thu, 12 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393349