https://www.taxtmi.com/caselaws?id=775829 The CESTAT upheld the Commissioner (Appeals) decision allowing the assessee to amend bills of entry under section 149 of the Customs Act despite no provisional assessment or duty paid under protest. It was held that section 27 refund provisions apply only if bills of entry are amended or modified post self-assessment, which was not the case here. Section 17(5) mandates a speaking order only when reassessment under section 17(4) occurs, not for amendments under section 149. The Tribunal relied on HC precedents permitting amendments via section 149 and found no error in the appellate order. Consequently, the department's appeal was dismissed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775829 The CESTAT upheld the Commissioner (Appeals) decision allowing the assessee to amend bills of entry under section 149 of the Customs Act despite no provisional assessment or duty paid under protest. It was held that section 27 refund provisions apply only if bills of entry are amended or modified post self-assessment, which was not the case here. Section 17(5) mandates a speaking order only when reassessment under section 17(4) occurs, not for amendments under section 149. The Tribunal relied on HC precedents permitting amendments via section 149 and found no error in the appellate order. Consequently, the department's appeal was dismissed. Case-Laws Customs Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775829