https://www.taxtmi.com/highlights?id=75613 Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment. en-us Tue, 12 Mar 2024 08:55:10 +0530 Tue, 12 Mar 2024 08:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75613 Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment. Highlights Customs Tue, 12 Mar 2024 08:55:10 +0530 https://www.taxtmi.com/highlights?id=75613