https://www.taxtmi.com/caselaws?id=421708 The High Court set aside the impugned order and remitted the case back to the 2nd respondent to pass a speaking order within three months. The court directed the 2nd respondent to examine the contemporaneous documents available at the time of import and allow the petitioner to produce additional evidence, such as a Chartered Engineer Certificate. The court granted the petitioner the opportunity to amend the Bill of Entry under Section 149 of the Customs Act, 1962, and complete the assessment based on the correct classification of the imported goods. The writ petition was allowed, with no costs incurred. en-us Mon, 04 Apr 2022 00:00:00 +0530 Sat, 30 Apr 2022 08:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421708 The High Court set aside the impugned order and remitted the case back to the 2nd respondent to pass a speaking order within three months. The court directed the 2nd respondent to examine the contemporaneous documents available at the time of import and allow the petitioner to produce additional evidence, such as a Chartered Engineer Certificate. The court granted the petitioner the opportunity to amend the Bill of Entry under Section 149 of the Customs Act, 1962, and complete the assessment based on the correct classification of the imported goods. The writ petition was allowed, with no costs incurred. Case-Laws Customs Mon, 04 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421708