https://www.taxtmi.com/caselaws?id=429257 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, setting aside the impugned order-in-appeal and directing the assessing officers to reconsider the request for reassessment and amendment of the Bill of Entry. The Tribunal emphasized the importer's right to seek amendments under Sections 149 and 154 of the Customs Act, 1962, based on existing documentary evidence. The decision highlighted the importance of adhering to legal principles and providing relief to the Appellant by remanding the matter to the original authority for further proceedings, ensuring due process and the right to be heard. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 21 Oct 2022 07:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429257 The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, setting aside the impugned order-in-appeal and directing the assessing officers to reconsider the request for reassessment and amendment of the Bill of Entry. The Tribunal emphasized the importer's right to seek amendments under Sections 149 and 154 of the Customs Act, 1962, based on existing documentary evidence. The decision highlighted the importance of adhering to legal principles and providing relief to the Appellant by remanding the matter to the original authority for further proceedings, ensuring due process and the right to be heard. Case-Laws Customs Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429257