https://www.taxtmi.com/caselaws?id=780483 CESTAT New Delhi - AT allowed the appeal and set aside the Commissioner (Appeals) order, holding the importer engaged in mobile-phone imports may seek amendment of Bills of Entry under section 149 of the Customs Act to claim the 1% Additional Duty benefit under the 17.03.2012 notification. The Tribunal applied SC precedents on conditions tied to CENVAT credit and on the need for amendment of self-assessment before refund claims, concluding the Deputy Commissioner's four orders permitting amendment should be given effect. Appeal allowed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 12:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780483 CESTAT New Delhi - AT allowed the appeal and set aside the Commissioner (Appeals) order, holding the importer engaged in mobile-phone imports may seek amendment of Bills of Entry under section 149 of the Customs Act to claim the 1% Additional Duty benefit under the 17.03.2012 notification. The Tribunal applied SC precedents on conditions tied to CENVAT credit and on the need for amendment of self-assessment before refund claims, concluding the Deputy Commissioner's four orders permitting amendment should be given effect. Appeal allowed. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780483