https://www.taxtmi.com/caselaws?id=757947 CESTAT NEW DELHI allowed the appeal by remand in a case concerning rejection of amendment under Section 149 of the Customs Act, 1962. The original authority rejected the amendment of bills of entry on grounds that CGST Rules explanation was already inserted when bills were filed, giving the appellant option to pay duties. The appellant claimed DRI requested consideration of similar cases where importers paid IGST with interest, but failed to submit supporting documentation. CESTAT directed both parties to provide particulars of all cases where amendments were allowed in similar circumstances to enable consistent conclusions, setting aside the impugned order. en-us Tue, 03 Sep 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757947 CESTAT NEW DELHI allowed the appeal by remand in a case concerning rejection of amendment under Section 149 of the Customs Act, 1962. The original authority rejected the amendment of bills of entry on grounds that CGST Rules explanation was already inserted when bills were filed, giving the appellant option to pay duties. The appellant claimed DRI requested consideration of similar cases where importers paid IGST with interest, but failed to submit supporting documentation. CESTAT directed both parties to provide particulars of all cases where amendments were allowed in similar circumstances to enable consistent conclusions, setting aside the impugned order. Case-Laws Customs Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757947