https://www.taxtmi.com/caselaws?id=417903 The Court quashed the impugned order and remitted the case for a fresh decision on its merits, emphasizing the petitioner's right to be heard. The rejection of the appeal based on time limitations was deemed unjustified, and the Court highlighted the violation of principles of natural justice in passing orders. The petitioner's entitlement to file an application under Section 149 of the Customs Act, 1962 for amending the Bill of Entry was upheld, ensuring a fair hearing and consideration of the classification issue for Antennas for Base Transmission Station. en-us Fri, 07 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 07:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417903 The Court quashed the impugned order and remitted the case for a fresh decision on its merits, emphasizing the petitioner's right to be heard. The rejection of the appeal based on time limitations was deemed unjustified, and the Court highlighted the violation of principles of natural justice in passing orders. The petitioner's entitlement to file an application under Section 149 of the Customs Act, 1962 for amending the Bill of Entry was upheld, ensuring a fair hearing and consideration of the classification issue for Antennas for Base Transmission Station. Case-Laws Customs Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417903