https://www.taxtmi.com/caselaws?id=449166 A bill of entry may be amended under Section 149 of the Customs Act, 1962 to substitute one exemption notification for another, provided the alternate notification was legally available at the time of import and the importer otherwise satisfies its conditions. The text explains that this is not a fresh post-import claim, but a correction of the exemption basis where the original condition, such as re-export within a stipulated period, cannot be met. It also notes that a beneficial exemption may be claimed later if eligibility existed on the import date, and that reliance on an earlier decision is misplaced where the factual matrix and date of import differ. en-us Mon, 05 Feb 2024 00:00:00 +0530 Fri, 09 Aug 2024 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449166 A bill of entry may be amended under Section 149 of the Customs Act, 1962 to substitute one exemption notification for another, provided the alternate notification was legally available at the time of import and the importer otherwise satisfies its conditions. The text explains that this is not a fresh post-import claim, but a correction of the exemption basis where the original condition, such as re-export within a stipulated period, cannot be met. It also notes that a beneficial exemption may be claimed later if eligibility existed on the import date, and that reliance on an earlier decision is misplaced where the factual matrix and date of import differ. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449166