https://www.taxtmi.com/caselaws?id=312498 HC allowed writ petitions filed by petitioner challenging refund claim rejection and public notice for Bill of Entry modification. Court held that under Section 149 of Customs Act, 1962, petitioner entitled to modify self-assessed Bill of Entry to claim duty exemption under Notification 45/2005-Cus for SEZ to DTA clearance. Without such modification, exemption benefits cannot be availed. HC set aside impugned order, directed authorities to consider modification application and permit corrections in Bills of Entry for re-assessment, enabling refund claim. Public notice quashed as outcome of wrong interpretation of SC precedent. en-us Mon, 21 Nov 2022 00:00:00 +0530 Thu, 22 Feb 2024 05:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312498 HC allowed writ petitions filed by petitioner challenging refund claim rejection and public notice for Bill of Entry modification. Court held that under Section 149 of Customs Act, 1962, petitioner entitled to modify self-assessed Bill of Entry to claim duty exemption under Notification 45/2005-Cus for SEZ to DTA clearance. Without such modification, exemption benefits cannot be availed. HC set aside impugned order, directed authorities to consider modification application and permit corrections in Bills of Entry for re-assessment, enabling refund claim. Public notice quashed as outcome of wrong interpretation of SC precedent. Case-Laws Customs Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312498