https://www.taxtmi.com/highlights?id=76572 Amendment in the bills of entry u/s 149 of the Customs Act, 1962 (CA ’62) - refund of excess duty paid - Re-classifying the goods by changing the CTH - The Tribunal noted that the Assistant Commissioner’s rejection letter was ambiguous and lacked substantive reasoning, which the Commissioner (Appeals) failed to rectify. It emphasized the need for a proper order, following principles of natural justice. - The Tribunal disagreed with the lower authorities' interpretation that amendments under Section 149 are impermissible post-clearance for changes impacting duty assessment. It pointed to higher judicial rulings that allowed such amendments where documentary evidence existed. - Consequently, the Tribunal set aside the previous order and remanded the case back for reassessment under the correct CTH. en-us Sat, 13 Apr 2024 09:17:49 +0530 Sat, 13 Apr 2024 09:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76572 Amendment in the bills of entry u/s 149 of the Customs Act, 1962 (CA ’62) - refund of excess duty paid - Re-classifying the goods by changing the CTH - The Tribunal noted that the Assistant Commissioner’s rejection letter was ambiguous and lacked substantive reasoning, which the Commissioner (Appeals) failed to rectify. It emphasized the need for a proper order, following principles of natural justice. - The Tribunal disagreed with the lower authorities' interpretation that amendments under Section 149 are impermissible post-clearance for changes impacting duty assessment. It pointed to higher judicial rulings that allowed such amendments where documentary evidence existed. - Consequently, the Tribunal set aside the previous order and remanded the case back for reassessment under the correct CTH. Highlights Customs Sat, 13 Apr 2024 09:17:49 +0530 https://www.taxtmi.com/highlights?id=76572