https://www.taxtmi.com/caselaws?id=448948 The Madras HC allowed a petition challenging refusal to amend 21 bills of entry under Section 149 of the Customs Act. The court held that the Deputy Commissioner erred in restricting Section 149's scope to only inadvertent/bona fide errors. The provision permits amendment based on documentary evidence existing at the time of goods clearance, not necessarily submitted then. The court noted that importers aren't required to submit Form I while filing bills of entry per CAROTAR rules. The matter was remanded to determine whether required documents existed at clearance time for the contested bills of entry. en-us Wed, 24 Jan 2024 00:00:00 +0530 Fri, 02 Feb 2024 07:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448948 The Madras HC allowed a petition challenging refusal to amend 21 bills of entry under Section 149 of the Customs Act. The court held that the Deputy Commissioner erred in restricting Section 149's scope to only inadvertent/bona fide errors. The provision permits amendment based on documentary evidence existing at the time of goods clearance, not necessarily submitted then. The court noted that importers aren't required to submit Form I while filing bills of entry per CAROTAR rules. The matter was remanded to determine whether required documents existed at clearance time for the contested bills of entry. Case-Laws Customs Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448948