https://www.taxtmi.com/caselaws?id=447799 The CESTAT Ahmedabad allowed an appeal regarding refund of excess duty paid following re-assessment of a bill of entry for amended DAP import quantities. The tribunal held that under Section 149 of the Customs Act, amendments to bills of entry are permitted based on documentary evidence existing at the time goods were cleared. Since the police report dated 15.06.2018 was available before actual goods clearance on 21.06.2018 and was submitted on 19.06.2018 prior to clearance, the amendment should have been allowed. The appeal was successful. en-us Thu, 04 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447799 The CESTAT Ahmedabad allowed an appeal regarding refund of excess duty paid following re-assessment of a bill of entry for amended DAP import quantities. The tribunal held that under Section 149 of the Customs Act, amendments to bills of entry are permitted based on documentary evidence existing at the time goods were cleared. Since the police report dated 15.06.2018 was available before actual goods clearance on 21.06.2018 and was submitted on 19.06.2018 prior to clearance, the amendment should have been allowed. The appeal was successful. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447799