https://www.taxtmi.com/caselaws?id=768787 CESTAT Kolkata allowed the appeal regarding denial of benefit under Notification No.30/2004-CE dated 09.07.2004. The appellant sought amendment of Bills of Entry under Section 149 of the Customs Act, 1962, without challenging the original self-assessment. The Tribunal held that modification under Section 149 was available based on Supreme Court precedent in ITC Ltd. case. Following the Artex Textile precedent, the Tribunal ruled that importers are entitled to exemption notification benefits as the condition of non-availment of Cenvat Credit need not be satisfied for imported goods, as clarified by CBEC Circular No.1005/12/2015-CX dated 21.07.2015. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768787 CESTAT Kolkata allowed the appeal regarding denial of benefit under Notification No.30/2004-CE dated 09.07.2004. The appellant sought amendment of Bills of Entry under Section 149 of the Customs Act, 1962, without challenging the original self-assessment. The Tribunal held that modification under Section 149 was available based on Supreme Court precedent in ITC Ltd. case. Following the Artex Textile precedent, the Tribunal ruled that importers are entitled to exemption notification benefits as the condition of non-availment of Cenvat Credit need not be satisfied for imported goods, as clarified by CBEC Circular No.1005/12/2015-CX dated 21.07.2015. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768787