https://www.taxtmi.com/caselaws?id=772092 CESTAT Kolkata held that amendment of Bills of Entry under Section 149 of Customs Act cannot substitute assessment/re-assessment processes. The appellant sought CVD exemption under Notification 30/2004-CX after importing fabric varieties, claiming clerical errors. The tribunal ruled that conscious omission of exemption claims during import cannot be corrected as arithmetical/clerical mistakes under Section 154. Amendment and re-assessment are distinct legal concepts with different applications and outcomes. The assessing authority becomes functus officio and cannot undertake suo moto re-assessment. The Commissioner's direction to consider amendment was set aside as legally incorrect. Department's appeals were allowed. en-us Fri, 23 May 2025 00:00:00 +0530 Thu, 29 May 2025 14:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772092 CESTAT Kolkata held that amendment of Bills of Entry under Section 149 of Customs Act cannot substitute assessment/re-assessment processes. The appellant sought CVD exemption under Notification 30/2004-CX after importing fabric varieties, claiming clerical errors. The tribunal ruled that conscious omission of exemption claims during import cannot be corrected as arithmetical/clerical mistakes under Section 154. Amendment and re-assessment are distinct legal concepts with different applications and outcomes. The assessing authority becomes functus officio and cannot undertake suo moto re-assessment. The Commissioner's direction to consider amendment was set aside as legally incorrect. Department's appeals were allowed. Case-Laws Customs Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772092