https://www.taxtmi.com/caselaws?id=314516 The Tribunal allowed the appeal, remanding the case to the original authority for reconsideration under Section 149 of the Customs Act, 1962, within three months. It emphasized that the statute does not impose a time limit for filing amendment applications, thus invalidating the Circular's time constraints. en-us Fri, 02 Jun 2023 00:00:00 +0530 Sat, 15 Jun 2024 18:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314516 The Tribunal allowed the appeal, remanding the case to the original authority for reconsideration under Section 149 of the Customs Act, 1962, within three months. It emphasized that the statute does not impose a time limit for filing amendment applications, thus invalidating the Circular's time constraints. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314516