https://www.taxtmi.com/caselaws?id=754727 CESTAT Kolkata allowed appellant's request to convert Ex-Bond Bill of Entry to Into-Bond Bill of Entry under Section 46(5) of Customs Act. Appellant initially filed for warehousing but later sought home consumption clearance without paying duty or obtaining proper officer's clearance order. Since application was filed within three months with no duty rate change, no revenue loss, and no fraudulent intent proven, conversion was permitted. Appellant must pay applicable duty and interest under Section 61(2) at time of goods clearance, with any excess duty refundable with interest. en-us Wed, 26 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754727 CESTAT Kolkata allowed appellant's request to convert Ex-Bond Bill of Entry to Into-Bond Bill of Entry under Section 46(5) of Customs Act. Appellant initially filed for warehousing but later sought home consumption clearance without paying duty or obtaining proper officer's clearance order. Since application was filed within three months with no duty rate change, no revenue loss, and no fraudulent intent proven, conversion was permitted. Appellant must pay applicable duty and interest under Section 61(2) at time of goods clearance, with any excess duty refundable with interest. Case-Laws Customs Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754727