https://www.taxtmi.com/caselaws?id=757358 The CESTAT Bangalore allowed the appeal by remand regarding rectification of value mis-declared in bill of entry under Section 154 Customs Act, 1962. Despite considerable delay in seeking amendment, the tribunal noted goods were cleared provisionally and records remained available for verification. The amendment request was connected to ongoing DRI investigation, and the Department should have awaited investigation outcome before rejection. The matter was remanded to Adjudication Authority to consider DRI investigation results and finalize provisional assessment within three months, with appropriate hearing opportunity for appellant. en-us Tue, 20 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 08:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757358 The CESTAT Bangalore allowed the appeal by remand regarding rectification of value mis-declared in bill of entry under Section 154 Customs Act, 1962. Despite considerable delay in seeking amendment, the tribunal noted goods were cleared provisionally and records remained available for verification. The amendment request was connected to ongoing DRI investigation, and the Department should have awaited investigation outcome before rejection. The matter was remanded to Adjudication Authority to consider DRI investigation results and finalize provisional assessment within three months, with appropriate hearing opportunity for appellant. Case-Laws Customs Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757358