https://www.taxtmi.com/caselaws?id=446847 CESTAT Mumbai held that amendment of Bills of Entry under Section 149 of Customs Act, 1962 is permissible based on evidence existing at time of clearance. The appellant had applied for duty exemption certificate before filing B/Es, and the certificate was subsequently issued after verification. The department's denial of duty exemption benefit under notification No.84/1997-Customs was contrary to legislative intent. The tribunal set aside impugned orders and remanded the matter to original authority for verification of Essentiality Certificate and grant of duty exemption benefit. Appeal allowed by way of remand. en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 09 Aug 2024 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446847 CESTAT Mumbai held that amendment of Bills of Entry under Section 149 of Customs Act, 1962 is permissible based on evidence existing at time of clearance. The appellant had applied for duty exemption certificate before filing B/Es, and the certificate was subsequently issued after verification. The department's denial of duty exemption benefit under notification No.84/1997-Customs was contrary to legislative intent. The tribunal set aside impugned orders and remanded the matter to original authority for verification of Essentiality Certificate and grant of duty exemption benefit. Appeal allowed by way of remand. Case-Laws Customs Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446847