https://www.taxtmi.com/caselaws?id=751303 CESTAT Chennai held that amendment of Bills of Entry under Section 149 of Customs Act, 1962 to change CTH classification for refund of excess duty requires reassessment by proper officer rather than administrative action. The tribunal noted that changing CTH impacts duty calculation, import permissibility, and various exemptions, effectively constituting reassessment after original assessment concluded. While acknowledging appellant's right to seek amendment under Section 149, the tribunal emphasized that such changes affecting final assessment should follow proper reassessment procedures. The matter was remanded to proper officer to process amendment request and conduct reassessment through speaking order, following natural justice principles, with appellant eligible for consequential refund if any. en-us Wed, 10 Apr 2024 00:00:00 +0530 Sat, 13 Apr 2024 09:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751303 CESTAT Chennai held that amendment of Bills of Entry under Section 149 of Customs Act, 1962 to change CTH classification for refund of excess duty requires reassessment by proper officer rather than administrative action. The tribunal noted that changing CTH impacts duty calculation, import permissibility, and various exemptions, effectively constituting reassessment after original assessment concluded. While acknowledging appellant's right to seek amendment under Section 149, the tribunal emphasized that such changes affecting final assessment should follow proper reassessment procedures. The matter was remanded to proper officer to process amendment request and conduct reassessment through speaking order, following natural justice principles, with appellant eligible for consequential refund if any. Case-Laws Customs Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751303