https://www.taxtmi.com/caselaws?id=428710 Post-clearance amendment of a bill of entry is permissible under section 149 of the Customs Act where the request is supported by documentary evidence already in existence at the time of clearance. The High Court held that the authority had misdirected itself by treating GST law as a bar, when the proper enquiry was limited to section 149 and the availability of contemporaneous documents. As no absence of the required evidence was shown and no legal impediment was established, the refusal to amend could not stand and the rejection order was set aside. en-us Mon, 03 Oct 2022 00:00:00 +0530 Sat, 08 Oct 2022 13:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428710 Post-clearance amendment of a bill of entry is permissible under section 149 of the Customs Act where the request is supported by documentary evidence already in existence at the time of clearance. The High Court held that the authority had misdirected itself by treating GST law as a bar, when the proper enquiry was limited to section 149 and the availability of contemporaneous documents. As no absence of the required evidence was shown and no legal impediment was established, the refusal to amend could not stand and the rejection order was set aside. Case-Laws Customs Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428710