https://www.taxtmi.com/caselaws?id=450679 CESTAT New Delhi directed Deputy Commissioner to decide pending application filed under Section 149 of Customs Act for amendment of bills of entry regarding imported Fitbit wearable devices. The application, filed in July 2019 for customs duty refund, remained undecided for over three years. CESTAT held that Adjudicating Authority has statutory duty to decide such applications expeditiously and cannot keep them pending indefinitely. Commissioner (Appeals) had refused to issue direction claiming lack of power. CESTAT disposed of appeal directing decision within three months from order date. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 09 Mar 2024 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450679 CESTAT New Delhi directed Deputy Commissioner to decide pending application filed under Section 149 of Customs Act for amendment of bills of entry regarding imported Fitbit wearable devices. The application, filed in July 2019 for customs duty refund, remained undecided for over three years. CESTAT held that Adjudicating Authority has statutory duty to decide such applications expeditiously and cannot keep them pending indefinitely. Commissioner (Appeals) had refused to issue direction claiming lack of power. CESTAT disposed of appeal directing decision within three months from order date. Case-Laws Customs Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450679