https://www.taxtmi.com/caselaws?id=34046 Section 149 of the Customs Act permits amendment of Bills of Entry after clearance where the request is supported by documentary evidence already in existence at the relevant time. Reclassification of imported goods and consequent reassessment of CVD was found permissible because the amendment did not require verification of the goods or depend on any subsequent document. A refusal based only on the possibility of re-quantification of duty was not a valid ground to deny a statutory amendment facility. The amendment was therefore held permissible and the proper officer was directed to allow it. en-us Fri, 16 Jan 2009 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34046 Section 149 of the Customs Act permits amendment of Bills of Entry after clearance where the request is supported by documentary evidence already in existence at the relevant time. Reclassification of imported goods and consequent reassessment of CVD was found permissible because the amendment did not require verification of the goods or depend on any subsequent document. A refusal based only on the possibility of re-quantification of duty was not a valid ground to deny a statutory amendment facility. The amendment was therefore held permissible and the proper officer was directed to allow it. Case-Laws Customs Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34046