https://www.taxtmi.com/caselaws?id=411044 The court held that the 2nd respondent's order rejecting the amendment request was unsustainable and violated constitutional provisions and the Customs Act. The court issued a Writ of Mandamus directing the 2nd respondent to amend the Bills of Entry to reflect the 1% Countervailing Duty rate within four weeks, enabling the petitioner to claim a refund of the excess duty paid. The court emphasized that the assessing authority should have correctly determined the duty initially and that the petitioner should not be penalized for the authority's failure. The Writ Petition was allowed, and miscellaneous petitions were closed. en-us Thu, 12 Aug 2021 00:00:00 +0530 Mon, 18 Apr 2022 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411044 The court held that the 2nd respondent's order rejecting the amendment request was unsustainable and violated constitutional provisions and the Customs Act. The court issued a Writ of Mandamus directing the 2nd respondent to amend the Bills of Entry to reflect the 1% Countervailing Duty rate within four weeks, enabling the petitioner to claim a refund of the excess duty paid. The court emphasized that the assessing authority should have correctly determined the duty initially and that the petitioner should not be penalized for the authority's failure. The Writ Petition was allowed, and miscellaneous petitions were closed. Case-Laws Customs Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411044