https://www.taxtmi.com/caselaws?id=450303 CESTAT New Delhi allowed appellant's application for amendment of bill of entries under Section 149 of Customs Act. The case involved mis-declaration of HSN Code for imported Calcium Phosphate consignments due to clerical error, requiring change from Customs Tariff Heading 25 to 28. Appellant had promptly paid differential duty, interest and penalty upon detection without protest. Tribunal held the amendment was justified as it involved correcting a paper declaration mistake rectified at first opportunity. Department was directed to amend the bill of entries upon payment of requisite fee under Notification 36/2017-Customs. en-us Thu, 29 Feb 2024 00:00:00 +0530 Tue, 20 Aug 2024 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450303 CESTAT New Delhi allowed appellant's application for amendment of bill of entries under Section 149 of Customs Act. The case involved mis-declaration of HSN Code for imported Calcium Phosphate consignments due to clerical error, requiring change from Customs Tariff Heading 25 to 28. Appellant had promptly paid differential duty, interest and penalty upon detection without protest. Tribunal held the amendment was justified as it involved correcting a paper declaration mistake rectified at first opportunity. Department was directed to amend the bill of entries upon payment of requisite fee under Notification 36/2017-Customs. Case-Laws Customs Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450303