https://www.taxtmi.com/caselaws?id=775020 CESTAT Bangalore remanded the case to the adjudicating authority regarding entitlement to alternate benefit under N/N.1/2011-CE and wrongful availment of 4% SAD under N/N.21/2012. The Tribunal found merit in appellant's request for Bill of Entry amendment under Section 149 read with Section 154 of Customs Act, 1962, which lower authorities dismissed as afterthought. Demands of Rs.19,86,628 and Rs.17,46,877 could not be sustained without first disposing amendment applications. However, CESTAT upheld demand of Rs.53,128 with interest and penalty under Section 114A for under-declaration of freight charges (declared Rs.8,34,270 against actual Rs.13,87,000). Individual penalties under Section 114AA were reduced from higher amounts to Rs.5,000 each, finding original quantum too harsh. Appeal disposed by way of remand for fresh consideration of alternate notification benefit. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775020 CESTAT Bangalore remanded the case to the adjudicating authority regarding entitlement to alternate benefit under N/N.1/2011-CE and wrongful availment of 4% SAD under N/N.21/2012. The Tribunal found merit in appellant's request for Bill of Entry amendment under Section 149 read with Section 154 of Customs Act, 1962, which lower authorities dismissed as afterthought. Demands of Rs.19,86,628 and Rs.17,46,877 could not be sustained without first disposing amendment applications. However, CESTAT upheld demand of Rs.53,128 with interest and penalty under Section 114A for under-declaration of freight charges (declared Rs.8,34,270 against actual Rs.13,87,000). Individual penalties under Section 114AA were reduced from higher amounts to Rs.5,000 each, finding original quantum too harsh. Appeal disposed by way of remand for fresh consideration of alternate notification benefit. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775020