https://www.taxtmi.com/caselaws?id=397408 The court upheld the CESTAT decision, emphasizing the significance of intent declaration for MEIS benefits and the permissibility of amendments under Customs Act Section 149, provided statutory conditions are met. The judgment clarifies that amendments must adhere to legal requirements, ensuring the proper application of benefits while dismissing the Customs appeal with no costs imposed. en-us Mon, 27 Jul 2020 00:00:00 +0530 Sat, 06 Feb 2021 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397408 The court upheld the CESTAT decision, emphasizing the significance of intent declaration for MEIS benefits and the permissibility of amendments under Customs Act Section 149, provided statutory conditions are met. The judgment clarifies that amendments must adhere to legal requirements, ensuring the proper application of benefits while dismissing the Customs appeal with no costs imposed. Case-Laws Customs Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397408