https://www.taxtmi.com/caselaws?id=764024 The court dismissed the Revenue's appeal, affirming the Respondent's right to amend the Bill of Entry under Section 149 of the Customs Act, 1962. The court found that the Respondent had substantially complied with the requirements by applying for a duty exemption certificate before importation, despite receiving it post-importation due to administrative delays. The court applied the doctrine of substantial compliance, recognizing the Respondent's proactive efforts and concluding that the procedural delay was not attributable to them, thus justifying the amendment of the Bill of Entry. en-us Tue, 10 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 18:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764024 The court dismissed the Revenue's appeal, affirming the Respondent's right to amend the Bill of Entry under Section 149 of the Customs Act, 1962. The court found that the Respondent had substantially complied with the requirements by applying for a duty exemption certificate before importation, despite receiving it post-importation due to administrative delays. The court applied the doctrine of substantial compliance, recognizing the Respondent's proactive efforts and concluding that the procedural delay was not attributable to them, thus justifying the amendment of the Bill of Entry. Case-Laws Customs Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764024