https://www.taxtmi.com/caselaws?id=764257 The Madras HC allowed writ petitions filed by a petitioner who mistakenly paid 20% customs duty and sought to amend Bill of Entries for goods cleared from SEZ units. The court held that Bills of Entry can be modified through appeal before Appellate Authority or other relevant provisions. Citing precedent from Neyveli Lignite Corporation case, the court ruled that amendment benefits cannot be denied if petitioner satisfies requirements with documents existing at time of import. The court directed respondents to re-examine the matter under Section 149 of Customs Act, 1962 within three months, confirming three available amendment methods: appeal, Section 149 application, or Section 154 application. en-us Thu, 12 Dec 2024 00:00:00 +0530 Tue, 07 Jan 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764257 The Madras HC allowed writ petitions filed by a petitioner who mistakenly paid 20% customs duty and sought to amend Bill of Entries for goods cleared from SEZ units. The court held that Bills of Entry can be modified through appeal before Appellate Authority or other relevant provisions. Citing precedent from Neyveli Lignite Corporation case, the court ruled that amendment benefits cannot be denied if petitioner satisfies requirements with documents existing at time of import. The court directed respondents to re-examine the matter under Section 149 of Customs Act, 1962 within three months, confirming three available amendment methods: appeal, Section 149 application, or Section 154 application. Case-Laws Customs Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764257