https://www.taxtmi.com/caselaws?id=769159 CESTAT Mumbai allowed the appeal regarding refund and reassessment of Bill of Entry where appellant mistakenly mentioned wrong invoice particulars due to clerical error. The tribunal held that assessment orders can be modified under Section 149 or other relevant provisions of Customs Act, not only through Section 128 as contended by Commissioner. Relying on SC decision in ITC Ltd. and Bombay HC ruling in Dimension Data case, CESTAT concluded that proviso to Section 149 permits amendment of Bill of Entry post-clearance if based on documentary evidence existing at time of clearance. Commissioner (Appeals) was not justified in setting aside reassessment orders. en-us Tue, 08 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769159 CESTAT Mumbai allowed the appeal regarding refund and reassessment of Bill of Entry where appellant mistakenly mentioned wrong invoice particulars due to clerical error. The tribunal held that assessment orders can be modified under Section 149 or other relevant provisions of Customs Act, not only through Section 128 as contended by Commissioner. Relying on SC decision in ITC Ltd. and Bombay HC ruling in Dimension Data case, CESTAT concluded that proviso to Section 149 permits amendment of Bill of Entry post-clearance if based on documentary evidence existing at time of clearance. Commissioner (Appeals) was not justified in setting aside reassessment orders. Case-Laws Customs Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769159