https://www.taxtmi.com/caselaws?id=418881 The Tribunal remanded the case back to the original authority to consider the application for amendment under Section 149 of the Customs Act. The authority was directed to reassess the Bill of Entry based on the documents submitted by the appellant. The Tribunal emphasized the importance of correcting errors before goods clearance and highlighted the need to challenge assessment orders promptly. The decision aimed to rectify the mistake in the Bill of Entry and ensure proper assessment based on the submitted documents, with a directive for the authority to decide within three months. en-us Fri, 25 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418881 The Tribunal remanded the case back to the original authority to consider the application for amendment under Section 149 of the Customs Act. The authority was directed to reassess the Bill of Entry based on the documents submitted by the appellant. The Tribunal emphasized the importance of correcting errors before goods clearance and highlighted the need to challenge assessment orders promptly. The decision aimed to rectify the mistake in the Bill of Entry and ensure proper assessment based on the submitted documents, with a directive for the authority to decide within three months. Case-Laws Customs Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418881