https://www.taxtmi.com/caselaws?id=781073 CESTAT remanded the matter to the Original Authority to consider the appellant's request to amend the Bill of Entry under s.149, Customs Act, 1962, after the appellant sought refund of duty paid alleging incorrect addition of notional high-seas-sale charges. The Tribunal noted the claim was not raised at assessment and the refund was previously rejected, but permitted the Original Authority to re-examine the amendment request with all issues left open. The appellant may be heard and file written submissions; a final order is to be issued within 90 days of receipt, with cooperation required for timely disposal. en-us Mon, 10 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781073 CESTAT remanded the matter to the Original Authority to consider the appellant's request to amend the Bill of Entry under s.149, Customs Act, 1962, after the appellant sought refund of duty paid alleging incorrect addition of notional high-seas-sale charges. The Tribunal noted the claim was not raised at assessment and the refund was previously rejected, but permitted the Original Authority to re-examine the amendment request with all issues left open. The appellant may be heard and file written submissions; a final order is to be issued within 90 days of receipt, with cooperation required for timely disposal. Case-Laws Customs Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781073