https://www.taxtmi.com/caselaws?id=450728 The Tribunal determined that the price variation clause in the appellant's contract justified provisional assessment of the imported goods. It criticized the Commissioner (Appeals) for denying the amendment of Bills of Entry based solely on the absence of credit notes. The Tribunal set aside the order and remanded the case for reconsideration, directing a proper assessment under Section 149 of the Customs Act, 1962, allowing the contract clause as sufficient documentary evidence for amendment. en-us Tue, 13 Feb 2024 00:00:00 +0530 Mon, 11 Mar 2024 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450728 The Tribunal determined that the price variation clause in the appellant's contract justified provisional assessment of the imported goods. It criticized the Commissioner (Appeals) for denying the amendment of Bills of Entry based solely on the absence of credit notes. The Tribunal set aside the order and remanded the case for reconsideration, directing a proper assessment under Section 149 of the Customs Act, 1962, allowing the contract clause as sufficient documentary evidence for amendment. Case-Laws Customs Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450728