https://www.taxtmi.com/caselaws?id=412524 The Court allowed the requested amendments to the Bill of Entry, emphasizing the discretion of the proper officer under section 149 of the Customs Act, 1962 to authorize changes even after goods are cleared. It highlighted the importance of consistency in decision-making across jurisdictions and ruled that system limitations should not prevent relief to petitioners. The Court directed the concerned respondents to promptly consider the applications for amendment, addressing the discrepancy between manual amendments and system constraints under the Indian Customs EDI System. en-us Wed, 15 Sep 2021 00:00:00 +0530 Mon, 20 Sep 2021 10:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412524 The Court allowed the requested amendments to the Bill of Entry, emphasizing the discretion of the proper officer under section 149 of the Customs Act, 1962 to authorize changes even after goods are cleared. It highlighted the importance of consistency in decision-making across jurisdictions and ruled that system limitations should not prevent relief to petitioners. The Court directed the concerned respondents to promptly consider the applications for amendment, addressing the discrepancy between manual amendments and system constraints under the Indian Customs EDI System. Case-Laws Customs Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412524