https://www.taxtmi.com/caselaws?id=775656 The CESTAT upheld that amendment of Bills of Entry under section 149 of the Customs Act is permissible, rejecting the department's contention that section 17(5) allows such amendments. The Tribunal clarified that section 17(5) mandates a speaking order for reassessment under section 17(4) but does not authorize amendments by the assessee post-clearance. Reliance was placed on precedents from Bombay HC, Telangana HC, and prior CESTAT decisions permitting amendments under section 149. The appellant's claim for exemption was denied due to non-fulfillment of a specific condition related to CENVAT credit, consistent with SC ruling in SRF Ltd. The department's appeal was dismissed, affirming the Commissioner (Appeals)'s order allowing the assessee to amend the Bills of Entry filed between February and October 2014. en-us Mon, 28 Jul 2025 00:00:00 +0530 Mon, 28 Jul 2025 14:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775656 The CESTAT upheld that amendment of Bills of Entry under section 149 of the Customs Act is permissible, rejecting the department's contention that section 17(5) allows such amendments. The Tribunal clarified that section 17(5) mandates a speaking order for reassessment under section 17(4) but does not authorize amendments by the assessee post-clearance. Reliance was placed on precedents from Bombay HC, Telangana HC, and prior CESTAT decisions permitting amendments under section 149. The appellant's claim for exemption was denied due to non-fulfillment of a specific condition related to CENVAT credit, consistent with SC ruling in SRF Ltd. The department's appeal was dismissed, affirming the Commissioner (Appeals)'s order allowing the assessee to amend the Bills of Entry filed between February and October 2014. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775656